explanation sales" which tell within the scope of Article 286(1)(a) of the Constitution, or whether they were intra-State sales, sales effected ... history of events that lead to the Validation Act.
9. Article 286 of the Constitution, before its amendment in 1956, stated thus
Spirit Sales Taxation Act as amended. It was urged that under Article 286(1)(b) of the Constitution, such supplies were not taxable ... Article 288. In the Bengal Immunity case (A) (Supra), this view has been departed from. It has been held that Paragraph (2) of Article 286
export of service is ultra vires Article 246A read with
Article 269A and Article 286 of the Constitution of India. Referring to Article
246A ... IGST Act is ultra vires Articles 246A and 269A of the
Constitution.
16.8. Referring to Article 286 , learned counsel for the petitioner submits that
clause
Supreme Court, was deleted and new Sub-articles (2) and (3) were inserted. Article 286 after its amendment by the Sixth Amendment reads as under ... result of the insertion of Clause (29-A) in Article 366 , Article 286(3) was amended and now reads as under :
"286. Restrictions
course of inter-State trade or commerce' used in article 286 fell to be determined. The Constitution does not define these expressions. The Parliament ... course of inter-State trade or commerce' used in article 286.
In our view, therefore, within clause (b) of section 3 are included sales
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
however, the provisions of Entry 92A of the Union List. Article 286 puts restrictions on the powers of the State to enact legislation on taxes ... Thus, the mandate of the Constitution, as envisaged under Article 246 and Article 286 , is that the power to frame laws for imposition and realization
contended that the impugned provisions were therefore violative of article 286 of the Constitution of India and section 87 of the said Act and that ... trade or commerce for Parliament. Article 265 inhibits levy and collection of any tax without authority of law. Article 286 prohibits the State from imposing
deemed to be "sale" is subjected to discipline under article 286 of the Constitution. The court noticing the fact that even ... issue about such deemed sale being subject to discipline of article 286 of the Constitution, the court further said, "when the law creates
President; (5) Article 305 saves certain existing laws from the operation of Articles 301 and 303. The controversy whether Articles 301 and 304(b) cover ... satisfy the requirements of Article 304(b) as to (1) reasonableness, (2) public interest and (3) Presidential assent
32. Article 286 of the Constitution does
