purchase <strong>of</strong> goods(1) No Law <strong>of</strong> a State shall impose, or authorise the imposition<strong>of</strong>, a tax on the sale or purchase <strong>of</strong> goods where such sale orpurchase takes place -(a) outside the State; or(b) in the course <strong>of</strong> the import <strong>of</strong> the goods into, or export <strong>of</strong> thegoods out <strong>of</strong>, the territory <strong>of</strong> <strong>India</strong>.(2) Parliament may by law formulate principles for determiningwhen a sale or purchase <strong>of</strong> goods takes place in any <strong>of</strong> theways mentioned in clause (1).(3) Any law <strong>of</strong> a State shall, in so far as it imposes, orauthorises the imposition <strong>of</strong>, -(a) a tax on the sale or purchase <strong>of</strong> goods declared byParliament by law to be <strong>of</strong> special importance in inter-Statetrade or commerce; or(b) a tax on the sale or purchase <strong>of</strong> goods, being a tax <strong>of</strong> thenature referred to in sub-clause (b), sub-clause (c) orsub-clause (d) <strong>of</strong> clause (29A) <strong>of</strong> article 366,be subject to such restrictions and conditions in regard to thesystem <strong>of</strong> levy, rates and other incidents <strong>of</strong> 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 <strong>of</strong> a State shall impose, or authorise the imposition <strong>of</strong>, a taxon the consumption or sale <strong>of</strong> electricity (whether produced bya Government or other persons) which is -(a) consumed by the Government <strong>of</strong> <strong>India</strong>, or sold to theGovernment <strong>of</strong> <strong>India</strong> for consumption by that Government; or(b) consumed in the construction, maintenance or operation <strong>of</strong>any railway by the Government <strong>of</strong> <strong>India</strong> or a railway companyoperating that railway, or sold to that Government or any suchrailway company for consumption in the construction,maintenance or operation <strong>of</strong> any railway,and any such law imposing, or authorising the imposition <strong>of</strong>, atax on the sale <strong>of</strong> electricity shall secure that the price <strong>of</strong>electricity sold to the Government <strong>of</strong> <strong>India</strong> for consumption bythat Government, or to any such railway company as aforesaidfor consumption in the construction, maintenance or operation<strong>of</strong> any railway, shall be less by the amount <strong>of</strong> the tax than theprice charged to other consumers <strong>of</strong> a substantial quantity <strong>of</strong>electricity.Article 288 Exemption from taxation by States in respect <strong>of</strong>water or electricity in certain cases(1) Save in so far as the President may by order otherwiseprovide, no law <strong>of</strong> a State in force immediately before thecommencement <strong>of</strong> this <strong>Constitution</strong> shall impose, or authorisethe imposition <strong>of</strong>, a tax in respect <strong>of</strong> 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 <strong>of</strong> a State in force" in thisclause shall include a law <strong>of</strong> a State passed or made before thecommencement <strong>of</strong> this <strong>Constitution</strong> and not previously
epealed, notwithstanding that it or parts <strong>of</strong> it may not be then inoperation either at all or in particular areas.(2) The Legislature <strong>of</strong> a State may by law impose, or authorisethe imposition <strong>of</strong>, any such tax as is mentioned in clause (1),but no such law shall have any effect unless it has, after havingbeen reserved for the consideration <strong>of</strong> the President, receivedhis assent; and if any such law provides for the fixation <strong>of</strong> therates and other incidents <strong>of</strong> such tax by means <strong>of</strong> rules ororders to be made under the law by any authority, the law shallprovide for the previous consent <strong>of</strong> the President beingobtained to the making <strong>of</strong> any such rule or order.Article 289 Exemption <strong>of</strong> property and income <strong>of</strong> a State fromUnion taxation(1) The property and income <strong>of</strong> a State shall be exempt fromUnion taxation.(2) Nothing in clause (1) shall prevent the Union from imposing,or authorising the imposition <strong>of</strong>, any tax to such extent, if any,as Parliament may by law provide in respect <strong>of</strong> a trade orbusiness <strong>of</strong> any kind carried on by, or on behalf <strong>of</strong>, theGovernment <strong>of</strong> a State, or any operations connected therewith,or any property used or occupied for the purposes <strong>of</strong> such tradeor business, or any income accruing or arising in connectiontherewith.(3) Nothing in clause (2) shall apply to any trade or business, orto any class <strong>of</strong> trade or business, which Parliament may by lawdeclare to be incidental to the ordinary functions <strong>of</strong>Government.Article 290 Adjustment in respect <strong>of</strong> certain expenses andpensionsWhere under the provisions <strong>of</strong> this <strong>Constitution</strong> the expenses <strong>of</strong>any Court or Commission, or the pension payable to or inrespect <strong>of</strong> a person who has served before the commencement<strong>of</strong> this <strong>Constitution</strong> under the Crown in <strong>India</strong> or after suchcommencement in connection with the affairs <strong>of</strong> the Union or <strong>of</strong>a State, are charged on the Consolidated Fund <strong>of</strong> <strong>India</strong> or theConsolidated Fund <strong>of</strong> a State, then, if -(a) in the case <strong>of</strong> a charge on the Consolidated Fund <strong>of</strong> <strong>India</strong>,the court or Commission serves any <strong>of</strong> the separate needs <strong>of</strong> aState, or the person has served wholly or in part in connectionwith the affairs <strong>of</strong> a State; or(b) in the case <strong>of</strong> a charge on the Consolidated Fund <strong>of</strong> a State,the court or Commission serves any <strong>of</strong> the separate needs <strong>of</strong>the Union or another State, or the person has served wholly orin part in connection with the affairs <strong>of</strong> the Union or anotherState,there shall be charged on and paid out <strong>of</strong> the ConsolidatedFund <strong>of</strong> the State or, as the case may be, the ConsolidatedFund <strong>of</strong> <strong>India</strong> or the Consolidated Fund <strong>of</strong> the other State, suchcontribution in respect <strong>of</strong> the expenses or pension as may beagreed, or as may in default <strong>of</strong> agreement be determined by anarbitrator to be appointed by the Chief Justice <strong>of</strong> <strong>India</strong>.Article 290A Annual payment to certain Devaswom FundsA sum <strong>of</strong> forty-six lakhs and fifty thousands rupees shall be
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(ii) in the case where such person
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classes of citizens or for the Sche
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(2) No person shall be prosecuted a
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No person shall be compelled to pay
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with, or takes away or abridges any
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order in which justice, social, eco
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environment and to safeguard the fo
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with the system of proportional rep
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(2) An election to fill a vacancy i
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President may determine.Article 77
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Article 83 Duration of Houses of Pa
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consideration, the Chairman, or whi
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prorogued or is adjourned for more
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transmitted to the Council of State
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grants to the House of the People,
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to Parliament subject to such modif
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Explanation I: In this clause "High
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continues in operation after such c
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powers with respect to any matter a
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ought for the purpose of delay;(j)
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such duties and exercise such power
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vacated his seat in that House on t
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(2) Orders and other instruments ma
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electorates consisting of persons r
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operation either at all or in parti
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(2) The judges of a High Court in a
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(2) The translation of this Constit
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7. Tamil NaduThe territories which
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Areas (Reorganisation) Act, 1971.25
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the Government of a State or any of
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e, by the provisions which were app
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10. Maharashtra 1911. Karnataka 121
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State concerned, make fresh orders
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may be:Provided that until rules ar
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(1) The Governor may, for the trial
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Paragraph 10 Power of District Coun
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autonomous regions in the State of
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For the purposes of elections to th
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accordingly;(b) every Regional Coun
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9. Preventive detention for reasons
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52. Industries, the control of whic
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84. Duties of excise on tobacco and
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19. {...}20. {...}21. Fisheries.22.
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59. Tolls.60. Taxes on professions,
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29. Prevention of the extension fro
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18. The Railway Companies (Emergenc
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76. The Madhya Pradesh Ceiling on A
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1956 (Assam Act I of 1957).135. The
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1974 (Bihar Act 13 of 1975).192. Th
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243. The Tamil Nadu Land Reforms (F
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(a) if he has voluntarily given up
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elation to any question as to disqu