286. Restrictions as to imposition of tax on the sale or purchase of goods.
(1)No law of a State shall impose, or authorise the imposition of, a tax on [the supply of goods or of services or both, where such supply takes place] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.]-(a)outside the State; or(b)in the course of the import of the [goods or of services or both] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] into, or export of the [goods or of services or both] [Substituted by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.] out of, the territory of India.[* * *] [Explanation omitted by the Constitution (Sixth Amendment) Act, 1956, Section 4.](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).] [Substituted by the Constitution (Sixth Amendment) Act, 1956, Section 4, for Clauses (2) and (3).][* * *] [[Omitted '(3) Any law of a State shall, insofar 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.' by Constitution (One Hundred and First Amendment) Act, 2016, dated 8.9.2016.]]
