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Report No. 61

Chapter 10

Retrospective Restrictions Under Article 286(3)

10.1. Question whether legislation under Article 286 can be retrospective.-

Under Article 286(3) of the Constitution, Parliament is competent to declare certain goods to be of special importance in inter-State trade or commerce. The result of such a declaration is that any law of a State imposing tax on the sale or purchase of the goods so declared is subject to such restrictions and conditions (in relation to specified matters) as Parliament may by law specify. It appears1 that doubts have arisen as to whether, under this article, restrictions having retrospective effect could be imposed in regard to the powers of the State Legislature.

1. Notes in the Ministry of Finance.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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