Advocatetanmoy Law Library
46. The Constitution (Forty-sixth Amendment) Act, 1982—Article 269 was amended so that the tax
levied on the consignment of goods in the course of inter-state or commerce shall be assigned to the
states. This Article was also amended to enable Parliament to formulate by law principle for
determining when a consignment of goods takes place in the course of inter-state trade or commerce.
A new entry 92B was also inserted in the Union List to enable the levy of tax on the consignment of
goods where such consignment takes place in the course of inter-state trade or commerce.
Clause (3) of Article 286 was amended to enable Parliament to specify, by law, restrictions and
conditions in regard to the system of levy rates and other incidence of tax on the transfer of goods
involved in the execution of a works contract, on the delivery of goods on hire-purchase or any
system of payment of instalments, etc.
Article 366 was also suitably amended to insert a definition of “tax on the sale or purchase of
goods” to include transfer for consideration of controlled commodities, transfer of property in goods
involved in the execution of a works contract, delivery of goods on hire-purchase or any system of
payment by instalments, etc.
