illegal and unconstitutional.
3. It is contended that inasmuch as Article 286(3) of the Constitution, added by the Constitution (Sixth Amendment) Act , authorises Parliament ... Ramachandra Reddy has referred to the difference in the language between Article 286(1) and 286(3) for the contention that if the inhibition
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
inter alia, submitted that having regard to the provisions contained in Article 286(3) of the Constitution of India, Central Sales Tax Act, 1956 , Additional ... matter of import of goods of special importance. The power under Article 286(3) of the Constitution of India is not exhausted with the enactment
short, "the Act") by virtue of Article 286(1)(b) of the Constitution of India and the provisions of Sections ... course of import and/or export falling under Article 286 of the Constitution of India and as provided in Sections
provisions a little later.
(iii) that the levy is violative of Article 286(3) of the Constitution of India, which places some restrictions ... Central Acts and the other provisions of the State Act. Article 286 , Clause (1) lays down that no law of a State shall impose
inclusion of exempted turnover towards the difference is illegal based on article 286 of the Constitution and in the light of A.V. Fernandez ... made out. His argument is that a combined reading of article 286 of the Constitution and the ratio of the decision of the Supreme Court
article 13 , in other words, it must not violate a fundamental right, such as that in article 19(1)(a) and article ... duties, cess or fees.
10. It was further said that under article 286 :
(1) No law of a State shall impose, or authorise the imposition
invalid on the ground that it is in conflict with Article 286(1)(b) of the Constitution of India. Article 286(1)(b) reads ... export and consequently did not fall within the exemption of Article 286(1)(b) of the Constitution as held by this Court in State
ground that these deals fell within the scope of Article 286 of the Constitution. The Tribunal thought that having regard to the decision ... assessed to tax as the transactions were saved by Article 286 of the Constitution. If matters had stood there, the Tax Revision Cases filed
similar imposition with respect to another declared goods, with reference to Article 286(3) of the Constitution and the Central Sales ... state my conclusions :
1. By the Constitution (Sixth Amendment) Act, 1956 , Article 286(3) of the Constitution was
amended, with effect from
