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6. While so, the Parliament enacted the Constitution (Forty-sixth Amendment) Act, 1982, which came into force on 2nd February, 1983. Under section 4 of that Act clause (29A) was inserted in article 366 of the Constitution and it reads as follows :

"(29A) 'tax on the sale or purchase of goods' includes -

...................

(f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made."

7. Section 6 of the Amendment Act which deals with validation and exemption is as follows :

"6. (1) For the purposes of every provision of the Constitution in which the expression 'tax on the sale or purchase of goods' and for the purposes of any law passed or made, or purporting to have been passed or made, before the commencement of this Act, in pursuance of any such provision, -
(a) the said expression shall be deemed to include. and shall be deemed always to have included, a tax (hereafter in this section referred to as the aforesaid tax) on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) for cash, deferred payment or other valuable consideration; and

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13. Explanation V. - Notwithstanding anything contained in this Act or in the Sale of Goods Act, 1930 (Central Act III of 1930), the sale of goods includes the supply, by way of or as part of any service or in any manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration and such supply of any goods shall be deemed to be a sale of those goods by the person making the supply of those goods to the person to whom such supply is made."

"Section 2. (s) 'turnover' means -
(i) .............
(ii) .............
(iii)(d) the aggregate of amounts charged under section 5C or realisable under section 5E :
................."

14. "Section 2(q) 'tax' means a tax on the sale or purchase of goods payable under this Act and includes, -

(i) ...............

(ii) ...............

(iii) ...............

(iv) ...............

(v) ...............

(vi) a tax on the supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration."