Restrictions as to imposition of tax on the sale or purchase of goods

Restrictions as to imposition of tax on the sale or purchase of goods https://www.taxtmi.com/acts?id=9367 A State law cannot impose a tax on the supply of goods or of services or both when the supply takes place outside the State or in the course of import into or export out of India. Parliament may, by law, formulate principles to determine when a supply falls within those territorial categories, and prior explanatory and proviso formulations have been amended or omitted to reflect substitutional changes in terminology and scope. en-us Mon, 20 Oct 2008 15:39:24 +0530 Sat, 26 Apr 2025 10:32:34 +0530 TaxTMI RSS Generator Restrictions as to imposition of tax on the sale or purchase of goods https://www.taxtmi.com/acts?id=9367 A State law cannot impose a tax on the supply of goods or of services or both when the supply takes place outside the State or in the course of import into or export out of India. Parliament may, by law, formulate principles to determine when a supply falls within those territorial categories, and prior explanatory and proviso formulations have been amended or omitted to reflect substitutional changes in terminology and scope. Act-Rules Indian Laws Mon, 20 Oct 2008 15:39:24 +0530 https://www.taxtmi.com/acts?id=9367