Restrictions as to imposition of tax on the sale or purchase of goods

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..... es place]- (a) outside the State; or (b) in the course of the import of the 2 [goods or services or both] into, or export of the 2 [goods or services or both] out of, the territory of India. (2) Parliament may by law formulate principles for determining when a 3 [supply of goods or of services or both] in any of the ways mentioned in clause (1). (3) 4 [xxx] ********************** Notes: Substitute .....

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..... ) 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 (29A) 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. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat .....

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