India - Constitution - Directorate General of Mines Safety

purchase of goods(1) No Law of a State shall impose, or authorise the impositionof, a tax on the sale or purchase of goods where such sale orpurchase takes place -(a) outside the State; or(b) in the course of the import of the goods into, or export of thegoods out of, the territory of India.(2) Parliament may by law formulate principles for determiningwhen a sale or purchase of goods takes place in any of theways mentioned in clause (1).(3) Any law of a State shall, in so far as it imposes, orauthorises the imposition of, -(a) a tax on the sale or purchase of goods declared byParliament by law to be of special importance in inter-Statetrade or commerce; or(b) a tax on the sale or purchase of goods, being a tax of thenature referred to in sub-clause (b), sub-clause (c) orsub-clause (d) of clause (29A) of article 366,be subject to such restrictions and conditions in regard to thesystem of levy, rates and other incidents of the tax asParliament may by law specify.Article 287 Exemption from taxes on electricitySave in so far as Parliament may by law otherwise provide, nolaw of a State shall impose, or authorise the imposition of, a taxon the consumption or sale of electricity (whether produced bya Government or other persons) which is -(a) consumed by the Government of India, or sold to theGovernment of India for consumption by that Government; or(b) consumed in the construction, maintenance or operation ofany railway by the Government of India or a railway companyoperating that railway, or sold to that Government or any suchrailway company for consumption in the construction,maintenance or operation of any railway,and any such law imposing, or authorising the imposition of, atax on the sale of electricity shall secure that the price ofelectricity sold to the Government of India for consumption bythat Government, or to any such railway company as aforesaidfor consumption in the construction, maintenance or operationof any railway, shall be less by the amount of the tax than theprice charged to other consumers of a substantial quantity ofelectricity.Article 288 Exemption from taxation by States in respect ofwater or electricity in certain cases(1) Save in so far as the President may by order otherwiseprovide, no law of a State in force immediately before thecommencement of this Constitution shall impose, or authorisethe imposition of, a tax in respect of any water or electricitystored, generated, consumed, distributed or sold by anyauthority established by any existing law or any law made byParliament for regulating or developing any inter-State river orriver-valley.Explanation: The expression "law of a State in force" in thisclause shall include a law of a State passed or made before thecommencement of this Constitution and not previously