Constitution 46th Amendment Act of 1982 inserted Clause 29-A in Article 366 providing definition of Sale in view of the series of decisions ... clause (c) or sub-clause(d) of Clause (29-A) of Article 366 , be subject to such restrictions and conditions in regard to the system
mean all kinds of movable property but specifically excluded actionable claims. Article 366(12) of the Constitution was referred ... which provides," goods includes all materials, commodities and articles." Article 366(29A) inserted by the 46th Constitution Amendment Act was also referred
sale or purchase of goods other than newspapers.... ". Article 366 sets down definitions for the purposes of the Constitution. Clause (29 A) thereof refers ... transfer contemplated by
Sub-clause (d) of Clause (29 A) of Article 366 is a legal transfer of the right in the goods
deemed sales is contrary to Clause (29A) to Article 366 of the Constitution of India. He further stated that levy of tax on the transfer ... contrary to Clause (29A) to Article 366 of the Constitution making a deemed sale even for the works contract and in the contract of coolie
sense of 'deemed sales' contemplated by Article 366 (29-A) of the Constitution. What
was sold or transferred is the business or undertaking ... sale transactions which are now specified in clause 29-A of Article 366 introduced by the Constitution 46th Amendment Act. We may recall that before
which was brought into effect with effect from February 2, 1983, article 366 of the Constitution, which enacts definitions of various terms used ... Section 4 provides for insertion of a new clause (29A) in article 366 defining expression. "a tax on sale or purchase of goods
Article 324 of the Constitution of India and in the Registration of Political Parties and Allotment of Symbols Order, 2001, issued by the . - under Article ... respectively assigned to them in clause (24) and clause (25) of Article 366 of the Constitution of India; (39) 'Andhra Pradesh Election Commission for Local
meanings assigned to them respectively under clauses (24) and (25) of Article 366 of the Constitution. (eeee) “State” means the State of Tamil Nadu
order to bring those in conformity with the definitions given in Article 366 of the Constitution. The respective assessing authorities under those laws have assessed
Article 324 of the Constitution of India and in the Registration of Political Parties and Allotment of Symbols Order, 2001, issued by the . - under Article ... respectively assigned to them in clause (24) and clause (25) of Article 366 of the Constitution of India; (39) 'Andhra Pradesh Election Commission for Local
