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Report No. 61

Intro.-4. Limitations on States' powers.- The legislative authority1 of the States to impose a tax on sales and purchases is restricted by three limitations contained in Articles 286(1)(a), 286(1)(b) and 286(3) of the Constitution respectively. These limitations overlap to some extent; but they are cumulative, and the legislative power to tax may be exercised only if it is not hit by any of the limitations. There are general limitations in Articles 301 to 304, but they are not material for our purpose.

1. Para. Intro. 3, supra.

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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