throughout the
country which principle is to be found in article 301.
Article 286(2) gives authority to the Parliament to watch
over the principles ... liability
which, if the Act is void under article 265 read with
article 286 constitute, in present , an encroachment on and
an infringement
Article 286 in Constitution of India
286. Restrictions as to imposition of tax on the sale or purchase of goods ... 286 by introducing Clause 286(2), stating parliament can enact a law to determine when the sale takes place under clause(1). Clause 286
Articles
236 , 301 and 304 of the Constitution. Introducing an amend-
ment to Article 264-A to the draft Constitution, which
ultimately became Article 286 ... bring their law into conformity with the
provisions of this article."
Article 286 of the Constitution, as it was
originally enacted, read as follows
Explanation but under article 246 (3) read with entry 54 of
List II.
We will now consider the effect of article 286 ... nullify
that power. True, article 304 (a) deals with the
restrictions as to imposition of tax on goods, while article
286
1088
deals with
appeals with certificate under article
132(1) of the Constitution involve the interpretation of the
proviso to article 286(2) and raise a common question ... BHAGWATI J.-This petition under article 32 of the
Constitution also involves the interpretation of the proviso
to article 286(2) and raises the same
legislation as also the case laws leading to incorporation of Article 286 ,
enactment of the Central Act as also amendments made in Article ... Parasaran would
further argue that the Central Act being relatable to Article 286 of the
Constitution of India as also Entry 97 of List
clause (d) of Clause (29-A) of Article 366. [Article
286(3)(b)]
The Central Sales Tax Act is a law in respect of matters ... with Clause (1) of Article 269 as well as under
Clause (3) of Article 269 , Clause (2) of Article 286 and Sub-clause
Article 269 , a sub-clause (h)
was also added and clause (3) of Article 269 was also
amended. The amended provisions of Article ... problem is afforded by two
indications in the Article itself: (1) the opening words of
Article 286(1) which speak of a sale or purchase
accounting year 1950 on
the ground that under article 286 (1) (b) the State had no
power to levy tax on such purchases. The sales ... January 26, 1950, the respondent
in each appeal claimed exemption under article 286 (1) (b)
in respect of the purchases made from that date till
SC1468 (4,13,15)
RF 1991 SC1122 (9)
ACT:
Constitution-Article 286(1)- Section 5 of Central Sales Tax
Act-Meaning of in the course ... place in the course of the
export, and, therefore, exempt under Article 286(1) (b).
Second, the word "course" denotes movement from
