BHARAT HEAVY ELECTRICAL LIMITED ETC. vs UNION OF INDIA AND OTHERS ETC.

The Supreme Court examined the amendments made to Article 286 and Article 269 of the Constitution through the Sixth and Forty-Sixth Amendment Acts, which restrict the power of State Legislatures to levy taxes on sales or purchases of goods occurring outside the State or in the course of import/export. The Court held that these amendments clarify the conditions under which States can impose taxes, ensuring compliance with inter-State trade principles. The judgment reinforces the constitutional framework governing taxation in India, particularly concerning inter-State commerce.