Section 9 in THE CONSTITUTION (FORTY-SIXTH AMENDMENT) ACT, 1982
9. It is, therefore, proposed to suitably amend the Constitution to include in article 366 a definition of "tax on the sale or purchase of goods" by inserting a new clause (29A). The definition would specifically include within the scope of that expression tax on---
(i)transfer for consideration of controlled commodities;(ii)the transfer of property in goods involved in the execution of a works contract;(iii)delivery of goods on hire-purchase or any system of payment by instalments;(iv)transfer of the right to use any goods for any purpose for cash, deferred payment or other valuable consideration;(v)the supply of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;vi) the supply, by way of or as part of any service, of food or any drink for cash, deferred payment or other valuable consideration. (See clause 4).
