(3)Parliament may by law formulate principles for determining when a sale or purchase of, or consignment of, goods takes place in the course of inter-State or commerce.[Editorial comment- The Constitution (Sixth Amendment) Act, 1956, it amendmended in Article 269 where the interstate selling of commodities other than newspapers is covered by new Article 269(1)(g). Clause (3) specifies that Parliament must determine what forms an interstate sale. Important Verdict: Bengal Immunity Co. Ltd. vs State Of Bihar And Ors , The State Of Bombay And Another vs The United Motors (India)Ltd & Also Refer ][Editorial comment- The Constitution (Forty-Sixth Amendment) Act, 1982, this amendment modifies articles 269 where clause (1) was changed. This is done in order for the States to receive the tax assessed on the consignment of commodities through inter-state trade or commerce. A change is also suggested for that article’s clause (3). This is done to allow Parliament to establish legal guidelines for identifying when a consignment of commodities occurs during inter-state trade or commerce.Also Refer]
