Sales Tax Act, 1947 (hereinafter referred to as the Act), and Article 286 of the Constitution, as it stood prior to the amendment made ... buyer in this State and that the Explanation to Article 286 had no applicability inasmuch as the delivery of goods at places outside the State
thereon is dated 27th September, 1956. The petitioners say that under Article 286(1)(b) of the Constitution it is provided that ... purchases effected in the course of export of the said goods. Article 286 of the Constitution came up for consideration before the Supreme Court
otherwise provide.
(2) The Explanation to Clause (1) of Article 286 of the Constitution shall apply for
the interpretation of Sub-clause (i) of Clause ... bringing the U.P. Sales Tax Act into line with Article 286 of the Constitution. At the relevant time, Article 286 read:--
"286
case, the applicant is entitled to claim benefit of Article 286(1)(b) for sales in the course of export outside India even though ... being the sale proceeds or articles supplied to dealers in Nepal. The exemption was claimed under Article 286(1)(b) of the Constitution. The modus
Clause (2) of that Article. If either of the two limitations placed by Clause (1) or Clause (2) of Article 286 of the Constitution comes ... Clause (2) of that Article and that there is no ban at all under Clause (1)(a) of Article 286 of the Constitution. This impression
holding that Article 286(1) of the Constitution, read with the explanation thereto, prohibited the taxation of sales or purchases involving inter-State elements ... unconstitutional since there is
a violation of the.provisions of Article 286 and Article
265 of the Constitution.
It was submitted on behalf
clause (3) of article 284. Clause (3) of article 284 is apparently of much wider import than clause (2) of article 286. Hence, obviously this ... like to go further than what the article lays down. The proviso to clause (3) of article 286 says :
"Provided that the President
Deshmukh.
Shri S. Nagappa (Madras : General) : Mr. President, I support article 286. In doing so, I just want to bring to the notice ... articles do not protect the rights of all classes of the population. He is not satisfied with the provision in article 286 regarding the reservation
Punjab Act") in
the light of the provisions of Article 286 of the Constitution and
the Central Sales Tax Act, 1956 (for short ... clause 29A of
Article 366.
In exercise of the power conferred under clause (2) of
Article 286 , the Parliament enacted the CST Act formulating
principles
Japanese Buyer comes within the ambit and scope
of Article 286(1) (b) of the Constitution of India read with section 5 of
the Central ... assessee to
the Japanese buyer are covered by the embargo under Article 286(l)(b) of
the Constitution of India read with section
