The Constitution of India
§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 supply of goods or of services or both, where such supply takes place]— (a) outside the State; or (b) in the course of the import of the [goods or services or both]into, or export of the [goods or services or both]out of, the territory of India. * * * * * [(2) Parliament may by law formulate principles for determining when a [supply of goods or of services or both]in any of the ways mentioned in clause (1).] The words ―or Rajpramukh‖ omitted by the Constitution (Seventh Amendment) Act, 1956, s. * * * * *