Further, a sale in the course of export is exempted under Article 286(1)(b) of the Constitution of India, Section ... purchases effected by the petitioner would offend Article 286(1)(b) of the Constitution of India. Therefore, levy of tax under Section
Practitioners case 2007 (7) STR 625 (SC) and constitutional provision in Article 286(1)(b) , export plea of the appellant was discarded when the appellant ... principal was under an obligation to cater to such need.
9.2 Article 286 (1) (b) of the Constitution explains what export means. Such concept
which consequently is ultra vires Section 15 of Central Act and Article 286(3) of Constitution of India as well as ultra vires Section ... under entry 54 of List II is to be found in Article 286(3) , in relation to goods of special importance in inter-State trade
provision.
20. The learned Advocates for the applicants referred to Article 286(3) and Sections 14 and 15 of the CST Act, 1956. Section ... Clause (29A) of Article 466 of the Constitution. On behalf of the respondents it was never contended that either Article 286 or Section
Practitioners case 2007 (7) STR 625 (SC) and constitutional provision in Article 286(1)(b) , export plea of the appellant was discarded when the appellant ... principal was under an obligation to cater to such need.
9.2 Article 286 (1) (b) of the Constitution explains what export means. Such concept
even deeper relation. The sale, thus does not come within Article 286(1)(b)".
5. The learned Counsel maintained that in view ... also the interpretation of the Supreme Court in the context of Article 286 of the Constitution, the learned Counsel urged that the same cannot
Section 3B of the Act is subject to Clause (i) of Article 286 of the Constitution of India and Sections ... State of Rajasthan :
"Similarly Clause (1) of Article 286 prohibits the State from making a law imposing or authorising the imposition
violative of Section 15 thereof and also Article 286(3) of the Constitution, because it exceeds 4 per cent which is the limit. The Luxury ... sales but is on stock of luxuries held within the State. Article 286 of the Constitution lays down restrictions on the State's power
applicants, argued that having regard to the object and intention of Article 286 and Section 5(3) of the 1956 Act, to the effect that ... same article within the meaning of Notification No. 4584-F.T. dated September 9, 1980.
13. Article 286(1)(b) of the Constitution of India
entry of such goods within the local area is exempted under Article 286(1)(b) of the Constitution of India and the State Government, therefore ... made in course of export in view of Article 286 of the Constitution of India read with Section 5 and Section 14 of the Central
