PART XII CHAPTER I.-FINANCE Miscellaneous Financial Provisions 286. Restrictions as to imposition of tax on the sale or purchase of goods.- (1) No law of a State shall impose, or authorise the
imposition of, a tax on the sale or purchase of goods where such sale
or purchase takes place- (a) outside the State; or (b) in the course of the import of the goods into, or export of the
goods out of, the territory of India. _240* * * * *
_241[(2) Parliament may by law formulate principles for determining
when a sale or purchase of goods takes place in any of the ways
mentioned in clause (1). _242[(3) Any law of a State shall, in so for as it imposes, or
authorises the imposition of,- (a) a tax on the sale or purchase of goods declared by Parliament by
law to be of special importance in inter-State trade or commerce; or (b) a tax on the sale or purchase of goods, being a tax of the nature
referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of
clause (29A) of article 366, be subject to such restrictions and conditions in regard to the system
of levy, rates and other incidents of the tax as Parliament may by law
specify.]]
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