From d4ba908aa5bf7b7a619579e30b74cd65c6ca8047 Mon Sep 17 00:00:00 2001 From: Abhay Rana Date: Thu, 23 Apr 2015 12:59:53 +0530 Subject: [PATCH] AMENDMENT_06_11091956 --- PART12.txt | 49 +++++++++++++++++-------------------------------- SCHEDULE7.txt | 7 +++++-- 2 files changed, 22 insertions(+), 34 deletions(-) diff --git a/PART12.txt b/PART12.txt index 76c8c24..c39cc01 100644 --- a/PART12.txt +++ b/PART12.txt @@ -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 diff --git a/SCHEDULE7.txt b/SCHEDULE7.txt index 4fee9af..fe95bdb 100644 --- a/SCHEDULE7.txt +++ b/SCHEDULE7.txt @@ -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