Parliament power to define when sales occur limits State tax on goods declared of special importance in inter State trade. Parliament may by law formulate principles to determine when a sale or purchase of goods takes place; and State laws imposing tax on sales or purchases of goods declared by Parliament to be of special importance in inter State trade or commerce shall be subject to such restrictions and conditions regarding levy, rates and other incidents of the tax as Parliament may by law specify.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Parliament power to define when sales occur limits State tax on goods declared of special importance in inter State trade.
Parliament may by law formulate principles to determine when a sale or purchase of goods takes place; and State laws imposing tax on sales or purchases of goods declared by Parliament to be of special importance in inter State trade or commerce shall be subject to such restrictions and conditions regarding levy, rates and other incidents of the tax as Parliament may by law specify.
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