Restrictions as to imposition of tax on the sale or purchase of goods
No law of a State shall impose, or authorise the imposition of, a 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
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
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
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 29 A 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
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 29 A 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