https://www.taxtmi.com/acts?id=47857 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. en-us Sat, 25 Jan 2025 13:17:32 +0530 Wed, 12 Feb 2025 15:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47857 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. Act-Rules F. Acts / Amendment Acts Sat, 25 Jan 2025 13:17:32 +0530 https://www.taxtmi.com/acts?id=47857