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additional duties additional excise duties administrative Article 286 Beggar-My-Neighbour cent Central Government Central level Central Sales Tax Centre Chief Ministers held commodity taxation conference of Chief consignment tax Constitution Forty-sixth Amendment Constitution of India constitutional restrictions consumers course of inter-State CST Act duties of excise Essential Goods Act export Finance Ministers Government of India importance in inter-State impose inter-State sales inter-State trade Jammu and Kashmir levy sales tax levy the tax lieu of sales Madhya Pradesh Maharashtra manufactured multi-point sales tax National Development Council power to levy Pradesh production rate of CST rate of sales recommended registered dealers retail stage sale or purchase Sales Tax Act sales tax system Seventh Schedule single-point sales tax Sixth Amendment special importance Substitution of Sales Tamil Nadu Tax by Additional Tax by Excise Taxation Enquiry Commission territory of India textiles tobacco trade or commerce transactions Tripathi Committee Value Added Tax vanaspati West Bengal