SC1367 (33)
RF 1989 SC 190 (11)
ACT:
Constitution of India, Article 286 (1) (b)-- Sales
tax--Exemption of sales in the course of export ... before
1113
goods move out of State, whether exempt--Interpretation of
article 286 (1)(b)-- Dedsions on Commerce and Import-Export
clauses of American Constitution
State trade or commerce. (See clause 2). 12. Clause (3) of article 286 is proposed to be amended to enable Parliament to specify ... consignment of goods" shall be substituted. 3. Amendment of article 286.-
In article 286 of the Constitution, for clause (3), the following clause shall
course of inter-State trade or commerce. 4. Amendment of article 286.-
In article 286 of the Constitution,- (a) in clause (1), the Explanation shall ... specify. [The Constitution (Sixth Amendment) Act, 1956, changed Articles 269, 286, and also to the 7th schedule of the Constitution of India. The Bill
legislative powers of
the States and was also violative of Articles 286 and 301 of
the Constitution. It is the further submission of Mr. Salve ... national importance in interstate trade and commerce under
Article 286 (3) read with Section 14 of the Central Sales Tax
Act 1956. Reliance was placed
Forty Sixth Amendment has no relevance
for the present controversy. In Article 286 subsequent to the Sixth
Amendment, Clause (3) has been brought ... substitution of Clause (2) in
the present form in Article 286 by Sixth Amendment.
As to the several relevant entries quoted hereinabove
Schedule but this power is subject
to the limitations contained in Article 286. Article 286 ,
before its amendment by the Constitution (Sixth Amendment ... imposed by Parliament by law. Clause
(3) of Article 286 , which is immediately relevant for our
purpose, read and reads as follows before and after
recommendations of the Council or implementation thereof.". 13. Amendment of Article 286.- In Article 286 of the Constitution,-
(i) in clause ... shall be substituted; (iii) clause (3) shall be omitted. 14. Amendment of Article 366.- In Article 366 of the Constitution,-
(i) after clause
made in the course of export and so
are exempt under Article 286(1)(b) of the Constitution. The Sales Tax
Officer rejected this contention ... made in the course of export
and so are protected by Article 286(1)(b).
This question was debated at length in various decisions
India, no sales tax could be levied
thereon by reason of Article 286(1)(b) of the Constitution and that, as
such, the assessments were ... scope of that article.The High Court did not consider the
respective contentions of the parties regarding the effect of Article
286
been
declared an essential commodity by Parliament and therefore under Article
286(3) of the Constitution no tax was leviable in respect of it. That ... essential for the life of the community contemplated by Article
286(3) is a law of the "Parliament" and therefore a law passed
