Fill in the blanks: Taxes on interstate trade are restricted by Article ____ unless Parliament otherwise provides.
286
Article 286 of the Constitution places restrictions on the power of States to impose taxes on the sale or purchase of goods that takes place in the course of inter-State trade or commerce, in the course of import/export, or outside the State. Parliament is empowered to formulate the principles for determining when such transactions occur, so the restriction operates "unless Parliament otherwise provides."
Distinguishing the other options:
Article 269 – taxes levied by the Centre but assigned to the States (e.g. tax on inter-State sale before GST).
Article 276 – taxes on professions, trades and employments (State power, subject to a ceiling).
Article 294 – succession to property, assets, rights, liabilities at the commencement of the Constitution.
Hence the correct answer is 286.
Similar Questions
Consider the following statements:
1. Both the Prime Minister (PM) and Chief Minister (CM) can advise dissolution of the respective Lower House.
2. Only the PM can recommend President's Rule under Article 356 of the Constitution.
Which of the statements is/are correct?
Which Article empowers the Parliament to create laws on State List subjects under national interest?
Article 312 provides for creation of new ______ by Parliament.
Consider the following statements:
1. Article 262 empowers Parliament to set up tribunals for river disputes.
2. The Supreme Court has appellate jurisdiction in such disputes.
Which of the above is/are correct?
What is the role of Article 263 in maintaining Union-State coordination?
Consider the following statements about the Rajya Sabha and choose the correct option:
1) Rajya Sabha is a continuing house of the Parliament, immune to dissolution under any circumstance.
2) Rajya Sabha members serve staggered six-year terms, with one-third retiring every two years.
Fill in the blanks: Zonal Councils were created by the ______ Act, 1956.
Which of the following statements regarding the distribution of legislative powers between the Union and State legislatures is correct?
Consider the following statements:
1. Every Money Bill is a Financial Bill.
2. Every Financial Bill is a Money Bill.Which of the above statements is/are correct?
Which of the following correctly reflects the legal implication of Article 255 regarding presidential or governor's assent to bills?
Important Questions from Parliament and State Legislature
What will happen ?
Supposing a Constitutional amendment bill related to amend article 368 of the Constitution is under consideration in Lok Sabha. 270 members are present there. In the voting all present members vote in the favour of the bill. The bill.
Which amongst the following states sends highest number of parliamentarians in Lok Sabha?
How many members can be nominated in Rajya Sabha by the President?
Which of the following is not a session of Lok Sabha?
Consider the following statements :
(a) The term of Legislative Assembly can be extended in case of proclamation of National Emergency by the President.
(b) The President shall have the power to extend the term of Legislative Assembly for six months at a time during Emergency.
(c) The extension of Legislative Assembly cannot continue beyond a period of six months after the Emergency has ceased to operate.
Which of the statements given above is/are correct?
