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AMENDMENT_06_11091956

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Abhay Rana 2015-04-23 12:59:53 +05:30
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49
PART12.txt
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@ -84,6 +84,8 @@ nt of India but shall be assigned to the States in the manner provided in clause
markets;
(f) taxes on the sale or purchase of newspapers and on advertisements published
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;
(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 State specified in Par
@ -91,6 +93,8 @@ t C of the First Schedule, shall not form part of the Consolidated Fund of India
, but shall be assigned to the States within which that duty or tax is leviable
in that year, and shall be distributed among those States in accordance with suc
h principles of distribution as 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.
270. Taxes levied and collected by the Union and distributed between the Union a
@ -404,40 +408,21 @@ tax on the sale or purchase of goods where such sale or purchase takes place—
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the
goods out of, the territory of India.
Explanation. For the purposes of sub-clause (a), a
sale or purchase shall be deemed to have taken place in the
State in which the goods have actually been delivered as a
direct result of such sale or purchase for the purpose of
consumption in that State, notwithstanding the fact that
under the general law relating to sale of goods the property
in the goods has by reason of such sale or purchase passed
in another State.
(2) Except in so far as Parliament may by law other-
wise 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 commencement of this Constitution
shall, notwithstanding that the imposition of such tax is
contrary to 'the provisions of this clause, continue to be
levied until the thirtyfirst day of March, 1951.
(3) No law made by the Legislature of a State
imposing, or authorising the imposition of, a tax on the
*
*
*
*
(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)
.
Arts. 287-288 } FINANCE 245
sale or purchase of any such goods as have been declared
by Parliament by law to be essential for the life of the
community shall have effect unless it has been reserved
for the consideration of the President and has received his
assent.
(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.
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

7
SCHEDULE7.txt
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@ -231,7 +231,9 @@ nsfer
of shares, debentures, proxies and receipts.
92. Taxes on the sale or purchase of newspapers and on advertisements
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.
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
@ -368,7 +370,8 @@ substance included in sub-paragraph (b) of this entry.
52. Taxes on the entry of goods into a local area for consumption, use or
sale therein.
53. Taxes on the consumption or sale of electricity.
54. Taxes on the sale or purchase of goods other than newspapers.
54. Taxes on the sale or purchase of goods other than newspapers, subject
to the provisions of entry 92A of List I.
55. Taxes on advertisements other than advertisements published in the
newspapers.
56. Taxes on goods and passengers carried by road or on inland