Constitution 101st Amendment Act, 2016 The Constitution 101st Amendment Act has received

presidential assent on 8th September 2016. This act paves the way for introduction of Goods &
Services Tax (GST) by making Special provision with respect to goods and services tax. Contents
[hide] Important Provisions Other Important amendments in existing articles Important Provisions
Article 264 & 293 are related to the financial relations between the Union and the State Governments.
Since, the state Governments have their interests in GST, the implementation of GST cannot take
place without amendment of the Indian Constitution. For this purpose, Constitution (101st
Amendment) Bill, 2016 has been passed. This amendment has made the following changes:
Introduced new Article 246A This articles provides that both parliament and state legislatures shall
have concurrent powers to make laws with respect to goods and services tax (GST). The Parliament
will retain exclusive power to legislate on inter-state trade or commerce. Introduced Article 269A In
case of the inter-state trade, the tax will be levied and collected by the Government of India and
shared between the Union and States as per recommendation of the GST Council. Introduced Article
279A This article provides for constitution of a GST council by president within sixty days from this act
coming into force. Other Important amendments in existing articles The residuary power of legislation
of Parliament vi article 248 is now subject to article 246A. Article 249 has been changed so that if
2/3rd majority resolution is passed by Rajya Sabha, the Parliament will have powers to make
necessary laws with respect to GST in national interest. Article 250 has been amended so that
parliament will have powers to make laws related to GST during emergency period. Article 268 has
been amended so that excise duty on medicinal and toilet preparation will be omitted from the state
list and will be subsumed in GST. Article 268A has been repealed so now service tax is subsumed in
GST. Article 269 would empower the parliament to make GST related laws for inter-state trade /
commerce.
http://www.gktoday.in/blog/constitution-101st-amendment-act-2016/

The Nature of Law jurisprudence notes

LLB Part-I Jurisprudence
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According to Blackstone Law in its most general and comprehensive sense

signifies a rule of action and is applied uudiscriminately to all kinds of actions
whether animate, rational or irrational. Thus we say the Laws of Motion, of
Gravitation, of optic or mechanics, as well as the Laws of Nature and of
Nation." The term 'law' in this sense is applied to observe uniformities of

action.
There is great diversity in the use of the term 'law'. The same name is
employed to denote altogether different things, e.g., Laws of Nature, Laws of
God, Laws of Honour, and Laws of Morality, positive Law. A line was
accordingly drawn between laws relating to external nature and those dealing
with the actions of men.
Professor Holland Professor Holland observes that a law in the proper
sense of the term is a general rule of action, talkig cognizance only of
external acts, enforced by a determinate authority, which authority is human,
and among human authorities, is that which is paramount in a political
society.
Hobbes defined laws "as the commands of him or them that have coercive
power. Austin followed him a law is a rule of conduct imposed and enforced
by the sovereign." Salmond substituted the definition by observing that "Law
is the body of principle recognised and applied by the State in the
administration of Justice." lt consists of the rules recognised and acted on by
Courts of Justice.
According to Salmond, all law, however made, is Recognised and
administered by the Courts and no rules are recognised and administered by
the Courts which are not rules of law. lt is, therefore, to the Courts and not to
the legislature that we must go in order to ascertain the true nature of the
law. on the other hand, Blackstone maintained that a rule of law made on a
pre-existing custom exists as positive law apart from the legislature or Judge
and Maine pointed out that there is law in primitive societies.
Savigny recorded law as itself subject to evclution and as no arbitrary
expression of will of the law-giver.
The above is not the definition of 'a law' but of the law. In fact the term 'law'
is' used in two senses, whicn May be characterised as the concrete and the
abstract. In the concrete sense we speak of "a law" or "laws". "A law" means
a statute, ordinance, decree or an Act cf a Parliament. In this sense we say
that Parliamenthas enacted or repealed a law. It is a source of law in the
abstract sense. In the abstract sense we speak of "law" or "the law", e.g., the
law of England, the law of libel, criminal law, etc. Law here denotes the entire
body of legal principles prevailing in a particular system.
This ambiguity is a peculiar feature of English speech. In Continental
languages there are distinct words for the two meanings found in the Eng1ish
term 'law'. Law in the concrete is lex loci, and law in the abstract jus, droit;
recht. Lex meaning a statute is a source of jus.
The following are a few other concepts of law as given by enunent writers,
which will enable us to Have a clear perspective of the different hotions of
law.

Every law is a gift of God and decision of sages Demostheries.

Law is not right alone or might alone, but a perfect combination

between the two."salmond".

A law is a command which obliges a person or persons to a course of

conduct."Austin".