Inter-state sales tax centralisation shifts legislative control to the Union while ensuring revenue allocation principles for States. The amendment centralises legislative and executive power over taxes on inter-State sales and purchases in the Union, adds those taxes to the category levied under parliamentary enactment while ensuring they accrue to the States under Parliamentally prescribed distribution principles, empowers Parliament to determine when sales occur in inter-State trade or commerce, removes the delivery-based explanation of taxable situs, and authorises Parliament to declare goods of special inter-State importance and to specify restrictions and conditions on State tax laws concerning those goods.
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.
Inter-state sales tax centralisation shifts legislative control to the Union while ensuring revenue allocation principles for States.
The amendment centralises legislative and executive power over taxes on inter-State sales and purchases in the Union, adds those taxes to the category levied under parliamentary enactment while ensuring they accrue to the States under Parliamentally prescribed distribution principles, empowers Parliament to determine when sales occur in inter-State trade or commerce, removes the delivery-based explanation of taxable situs, and authorises Parliament to declare goods of special inter-State importance and to specify restrictions and conditions on State tax laws concerning those goods.
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