AMENDMENT_06_11091956

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 
+(2) Parliament may by law formulate principles for determining when a
-under the general law relating to sale of goods the property 
+sale or purchase of goods takes place in any of the ways mentioned in clause (1)
-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 
 
 
-
+(3)  Any  law of a State shall, in so far as it imposes or  authorises
-Arts. 287-288 } FINANCE 245 
+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
-sale or purchase of any such goods as have been declared 
+commerce,  be subject to such restrictions and conditions in regard to
-by Parliament by law to be essential for the life of the 
+the system of levy, rates and other incidents of the tax as Parliament
-community shall have effect unless it has been reserved 
+may by law specify.
-for the consideration of the President and has received his 
-assent. 
 
 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

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