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Part XII is a compilation of laws pertaining to the constitution of India as a country and the union of states that it is made of. This part of the constitution consists of Articles on Finance, Property, Contracts and Suits. ==Chapter I== Articles 264 - 291 on Finance Articles 264 - 267 General Articles 268 - 281 on Distribution Revenues between the Union and the States Articles 282 - 291 on Miscellaneous Financial Provisions Article 286 - * Article 286 in The Constitution Of India 1949 * 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 sale or purchase of goods where such sale or purchase takes place * (a) outside the State; or * (b) in the course of the import of the goods into, or export of the goods out of, the territory of India * (2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause ( 1 ) * (3) Any law of a State shall, in so far as it imposes, or authorises the imposition of, * (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter State trade or commerce; or * (b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub clause (b), sub clause (c) or sub clause (d) of clause 29 A of Article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Part XII of the Constitution of India」の詳細全文を読む スポンサード リンク
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