Article 246 in Constitution of India
246. Subject-matter of laws made by Parliament and by the Legislatures of States
(1) Notwithstanding anything in clauses
found in article 301.
Article 286(2) gives authority to the Parliament to watch
over the principles underlying article 301 and to see what
restrictions ... clause (2) of article 286 did not
apply, Bihar is not competent to tax on a reading of article
246(3) , Entry 54, List
deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) "securities" includes stock; [In article 366 of the Constitution, clause ... means anything other than goods; (26-B) "State" with reference to Articles 246-A, 268, 269, 269-A and Article 279-A includes a Union
upon the provisions contained in clauses (1), (2) and
(3) of Article 246 of the Constitution and submitted that
the power of the State Legislature ... Seventh
Schedule to the Constitution (provided by clause (3) of
Article 246 ) is subject to the Parliament's power specified
in clauses
Article 276 in Constitution of India
276. Taxes on professions, trades, callings and employments
(1) Notwithstanding anything in article 246, no law of the Legislature ... raising the annual cap from 250 rupees to 2500 rupees. It amended article 276 of the Constitution relating to taxes on professions, trades, callings
Article 217.-In sub-clause (b) of clause (2), omit "in any State specified in the First Schedule". Article 219.-Omit "in a State". Article ... thereof." Omit Article 242. Omit Part IX. Article 244.-Omit "specified in Part A or Part B of the First Schedule". Article 246.-In clauses
made the subject of legislation, the Parliament
gets exclusive power under Article 246(1) of the
Constitution. Article 246(1) itself being, notwithstanding
anything ... nexus
would be within the legislative competence of the Parliament
under Article 246(1) of the Constitution and would be valid.
According to the learned
Constitution and the actual terms of the relevant articles, namely, Article 246 , Article 248 and entry 97 List I, show that any matter, including ... present Entry 97, List I. Article 217 of the draft Constitution corresponds to Article 246 of the Constitution. Article 223 of the draft Constitution corresponds
power to legislate on
matters covered by COTPA in view of Article 246(1) of the Constitution of India.
It is also contended that ... given to the appropriate
legislature by Article 246 and other Articles. It is Article 246 and other Articles
which either empower the Parliament or State
Article 246A in Constitution of India
246A. Special provision with respect to goods and services tax.—
(1) Notwithstanding anything contained in articles 246 ... course of inter-State trade or commerce. Explanation.—The provisions of this article, shall, in respect of goods and services tax referred to in clause