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Article 286 Of Indian Constitution In English
Article 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
(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 ).
(3) Any law of a State shall, in so far 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 29 A 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.
Article 286 In English
286 Article – Restrictions with respect to the imposition of tax on the sale or purchase of goods.
(1) No law of any State shall impose or authorize the levy of tax on the sale or purchase of goods where such sale or purchase takes place.
(a) outside the State; either
(b) in the course of the import of, or export of, goods into the territory of India,
(2) Parliament may by law frame principles for determining when the sale or purchase of goods takes place in any manner referred to in clause (1).
(3) any law of any State, in so far as it applies, or authorizes it to be enforced,
(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; either
(b) the tax on the sale or purchase of goods, being a tax of the nature referred to in sub-section (b), sub-section (c) or sub-section (d) of section 29A of article 366, shall be subject to the system of levy, Such restrictions and conditions with respect to rates and other incidences of tax, as Parliament may by law specify.
Note- All the things mentioned in this have been taken from the Indian Constitution itself. That is, it is the word of the constitution.
What Is Article 286 Of Indian Constitution?
In Article 286 you see “Restrictions as to imposition of tax on the sale or purchase of goods” that means (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 more above.
Article 286 Debate Summary
The proposed draft article prohibited states from levying tax on the sale of goods taking place outside the state or on the import/export of goods within or into India. It also allowed Parliament to legislate to prevent states from levying taxes on inter-state trade or commerce. The draft article also states that laws made by the state to levy taxes on goods essential to the ‘life of the community’ will be effective only if it receives the assent of the President.
Some members argued that Article 264A of the draft should not restrict the provinces to the extent they would not be able to carry out nation building activities such as education. Some felt that the provision exhausted the resources of the provinces and introduced amendments to replace the draft article. However, these amendments were rejected. The draft Article was adopted by the Assembly on 16 October 1949.
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