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Consider the following statements.
Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.
Reason (R): A state legislature needs the approval of the President for imposing any tax.
In the context of the above, which of these is correct?
- a)A is correct, and R is an appropriate explanation of A.
- b)A is correct, but R is not an appropriate explanation of A.
- c)A is incorrect, but R is correct.
- d)Both A and R are incorrect.
Correct answer is option 'D'. Can you explain this answer?
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Consider the following statements.Assertion (A): A state legislature ...
- A state legislature can impose taxes on professions, trades, callings and employments, sale or purchase of goods (other than newspapers), etc.
- However, a tax imposed on the sale or purchase of goods declared by Parliament to be of special importance in inter-state trade and commerce is subject to the Parliament's restrictions and conditions. Presidential assent is not generally required for the introduction of taxes by a state.
Most Upvoted Answer
Consider the following statements.Assertion (A): A state legislature ...
Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.
Reason (R): A state legislature needs the approval of the President for imposing any tax.
The correct answer is option 'D' - Both A and R are incorrect.
Explanation:
- The assertion (A) states that a state legislature cannot impose any taxes on the sale or purchase of goods independently. However, this statement is incorrect. State legislatures in India have the power to impose taxes on the sale or purchase of goods through the mechanism of state-level Goods and Services Tax (GST).
- The Goods and Services Tax (GST) is a comprehensive tax levied on the supply of goods and services across India. It is collected by both the central government and the state governments. The GST is governed by the Goods and Services Tax Act, 2017, which empowers state legislatures to impose taxes on the sale or purchase of goods within their respective states.
- Moving on to the reason (R) given, it states that a state legislature needs the approval of the President for imposing any tax. This reason is also incorrect. While it is true that certain taxes, such as taxes on the sale or purchase of goods in the course of inter-state trade or commerce, require the President's assent, this is not the case for all taxes imposed by state legislatures.
- The President's assent is required for imposing taxes on the sale or purchase of goods in the course of inter-state trade or commerce, as per Article 286 of the Constitution of India. However, state legislatures have the power to impose taxes on the sale or purchase of goods within their respective states, as long as it does not impede inter-state trade or commerce.
- Therefore, both the assertion and the reason are incorrect. State legislatures in India do have the power to impose taxes on the sale or purchase of goods independently, without requiring the approval of the President.
Reason (R): A state legislature needs the approval of the President for imposing any tax.
The correct answer is option 'D' - Both A and R are incorrect.
Explanation:
- The assertion (A) states that a state legislature cannot impose any taxes on the sale or purchase of goods independently. However, this statement is incorrect. State legislatures in India have the power to impose taxes on the sale or purchase of goods through the mechanism of state-level Goods and Services Tax (GST).
- The Goods and Services Tax (GST) is a comprehensive tax levied on the supply of goods and services across India. It is collected by both the central government and the state governments. The GST is governed by the Goods and Services Tax Act, 2017, which empowers state legislatures to impose taxes on the sale or purchase of goods within their respective states.
- Moving on to the reason (R) given, it states that a state legislature needs the approval of the President for imposing any tax. This reason is also incorrect. While it is true that certain taxes, such as taxes on the sale or purchase of goods in the course of inter-state trade or commerce, require the President's assent, this is not the case for all taxes imposed by state legislatures.
- The President's assent is required for imposing taxes on the sale or purchase of goods in the course of inter-state trade or commerce, as per Article 286 of the Constitution of India. However, state legislatures have the power to impose taxes on the sale or purchase of goods within their respective states, as long as it does not impede inter-state trade or commerce.
- Therefore, both the assertion and the reason are incorrect. State legislatures in India do have the power to impose taxes on the sale or purchase of goods independently, without requiring the approval of the President.
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Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer?
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Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer? for UPSC 2024 is part of UPSC preparation. The Question and answers have been prepared according to the UPSC exam syllabus. Information about Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer? covers all topics & solutions for UPSC 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer?.
Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer? for UPSC 2024 is part of UPSC preparation. The Question and answers have been prepared according to the UPSC exam syllabus. Information about Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer? covers all topics & solutions for UPSC 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer?.
Solutions for Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer? in English & in Hindi are available as part of our courses for UPSC.
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ample number of questions to practice Consider the following statements.Assertion (A): A state legislature cannot impose any taxes on the sale or purchase of goods independently.Reason (R): A state legislature needs the approval of the President for imposing any tax.In the context of the above, which of these is correct?a) A is correct, and R is an appropriate explanation of A.b) A is correct, but R is not an appropriate explanation of A.c) A is incorrect, but R is correct.d) Both A and R are incorrect.Correct answer is option 'D'. Can you explain this answer? tests, examples and also practice UPSC tests.
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