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AMENDMENT_46_02021983

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Abhay Rana 2015-04-23 13:00:05 +05:30
parent 177ef9e2f7
commit 8db2e9ab79
3 changed files with 45 additions and 14 deletions
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25
PART12.txt
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@ -73,7 +73,9 @@ nt of India but shall be assigned to the States in the manner provided in clause
therein;
(g) taxes on the sale or purchase of goods other than newspapers, where such sal
e or purchase takes place in the course of inter-State trade or commerce;
(h) taxes on the consignment of goods (whether the consignment is to the person
making it or to any other person), where such consignment takes place in the cou
rse of inter-State trade or commerce.
(2) The net proceeds in any financial year of any such duty or tax, except in so
far as those proceeds represent proceeds attributable to Union territories, sha
ll not form part of the Consolidated Fund of India, but shall be assigned to the
@ -81,7 +83,8 @@ ll not form part of the Consolidated Fund of India, but shall be assigned to the
tributed among those States in accordance with such principles of distribution a
s may be formulated by Parliament by law.
(3) Parliament may by law formulate principles for determining when a sale or pu
rchase of goods takes place in the course of inter-State trade or commerce.
rchase of, or consignment of, goods takes place in the course of inter-State tra
de or commerce.
270. Taxes levied and collected by the Union and distributed between the Union a
@ -371,15 +374,15 @@ goods out of, the territory of India.
(2) Parliament may by law formulate principles for determining when a
sale or purchase of goods takes place in any of the ways mentioned in clause (1)
.
(3) Any law of a State shall, in so far as it imposes or authorises
the imposition of, a tax on the sale or purchase of goods declared by
Parliament by law to be of special importance in inter-State trade or
commerce, be subject to such restrictions and conditions in regard to
the system of levy, rates and other incidents of the tax as Parliament
may by law specify.
(3) Any law of a State shall, in so far as it imposes, or authorises the
imposition of,—
(a) a tax on the sale or purchase of goods declared by Parliament
by law to be of special importance in inter-State trade or commerce; or
(b) a tax on the sale or purchase of goods, being a tax of the
nature referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of
clause (29A) of article 366,
be subject to such restrictions and conditions in regard to the system of levy,
rates and other incidents of the tax as Parliament may by law specify.
287. Exemption from taxes on electricity.—Save 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 consumption or sale of electricity

30
PART19.txt
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@ -127,8 +127,6 @@ under any of the provisions of this Constitution, it shall be lawful for the
President to hold that a situation has arisen in which the Government of the Sta
te
cannot be carried on in accordance with the provisions of this Constitution.
366. Definitions.—In this Constitution, unless the context otherwise
requires, the following expressions have the meanings hereby respectively
assigned to them, that is to say—
@ -256,7 +254,35 @@ whether general or local or special, and “tax” shall be construed
accordingly;
(29) “tax on income” includes a tax in the nature of an excess
profits tax;
(29A) “tax on the sale or purchase of goods” includes—
(a) a tax on the transfer, otherwise than in pursuance of a
contract, of property in any goods for cash, deferred payment or
other valuable consideration;
196
THE CONSTITUTION OF INDIA
(b) a tax on the transfer of property in goods (whether as
goods or in some other form) involved in the execution of a
works contract;
(c) a tax on the delivery of goods on hire-purchase or any
system of payment by instalments;
(d) a tax on the transfer of the right to use any goods for
any purpose (whether or not for a specified period) for cash,
deferred payment or other valuable consideration;
(e) a tax on the supply of goods by any unincorporated
association or body of persons to a member thereof for cash,
deferred payment or other valuable consideration;
(f) a tax on the supply, by way of or as part of any service
or in any other manner whatsoever, of goods, being food or any
other article for human consumption or any drink (whether or not
intoxicating), where such supply or service, is for cash, deferred
payment or other valuable consideration,
and such transfer, delivery or supply of any goods shall be deemed to be
a sale of those goods by the person making the transfer, delivery or
supply and a purchase of those goods by the person to whom such
transfer, delivery or supply is made;
(30) "Union territory" means any Union territory specified in the
First Schedule and includes any other territory comprised within the
territory of India but not specified in that Schedule.

4
SCHEDULE7.txt
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@ -242,7 +242,9 @@ published therein.
92A. Taxes on the sale or purchase of goods other than newspapers, where
such sale or purchase takes place in the course of inter-State trade or
commerce.
92B. Taxes on the consignments of goods (whether the consignment is to
the person making it or to any other person), where such consignment takes
place in the course of inter-State trade or commerce.
93. Offences against laws with respect to any of the matters in this List.
94. Inquires, surveys and statistics for the purpose of any of the matters in
this List.