SrinagarThe power of the Parliament to legislate in respect of the State of Jammu and Kashmir is limited, the government said in legislative assembly on Friday. The power to impose or levy tax on the sale or purchase of goods within the State and to impose tax on services/on entry of goods into the State is within the competence of State legislature, government said.
The State of Jammu and Kashmir, it said, derives its authority to tax from section 5 of the
Constitution of Jammu and Kashmir which reads as: The executive and legislative power of the State extends to all matters except those with respect to which parliament has power to make laws for the State under the provisions of constitution of India.
An enabling provision, for extending any Central Legislation to the State of Jammu and Kashmir, subsequent to amending the constitution of India, has been added to Article 368, which reads as: Provided further that no such amendment shall have effect in relation to the State of Jammu and Kashmir unless applied by order of the President under clause 1 of Article 370.
Further section (1) of the Constitution (Application to Jammu & Kashmir) Amendment
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