Article 2 - Amendment of Article 269 - Constitution (46th Amendment) Act, 1982

Amendment of Article 269 . 2. In Article 269 of the Constitution, ( a ) in clause (1), after sub-clause ( g ), the following sub-clause shall be inserted , namely: ( h ) taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce. ; (b) in clause (3), for the words sale or purchase of goods , the words sale or purchase of, or consignment of goods shall be substituted.