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.
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 1949286. 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 specifyArticles 292 - 293 on Borrowing Articles 292 - 293 on Borrowing by States
Articles 294 - 300 on Property, Contracts, Right, Liabilities, Obligations and Suits Articles 294 - 300 on Succession to property assets, liabilities, and obligations.
Article 300A on the Right to Property Article 300A - on Persons not to be deprived of property save by authority of law.
