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

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....upply takes place]- (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[*....

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....t was read as,  "(2) Except in so far as Parliament may by law otherwise 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 ....

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.... "the sale or purchase of goods where such sale or purchase takes place" 4. 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" 5. Substituted vide Article 13 of the Constitution (101st Amendment) Act, 2016 dated 08-09-2016 w.e.f. 16-09-2016, befor....