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

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.... (a) outside the State; or (b) in the course of the import of the 4[goods or services or both] into, or export of the 5[goods or services or both] out of, the territory of India. 1[****] 2[(2) Parliament may by law formulate principles for determining when a 6[supply of goods or of services or both] in any of the ways mentioned in clause (1). 7[****]]     ******************* N....

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....herwise provide, no law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of any goods where such sale or purchase takes place in the course of inter-State trade or commerce: Provided that the President may by order direct that any tax on the sale or purchase of goods which was being lawfully levied by the Government of any State immediately before the commen....

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....e 13 of the Constitution (101st Amendment) Act, 2016 dated 08-09-2016 w.e.f. 16-09-2016, before it was read as,  "goods" 5. Substituted vide Article 13 of the Constitution (101st Amendment) Act, 2016 dated 08-09-2016 w.e.f. 16-09-2016, before it was read as,  "goods" 6. Substituted vide Article 13 of the Constitution (101st Amendment) Act, 2016 dated 08-09-2....