recommendations of the Council or implementation thereof.". 13. Amendment of Article 286.- In Article 286 of the Constitution,-
(i) in clause ... substituted; (iii) clause (3) shall be omitted. 14. Amendment of Article 366.- In Article 366 of the Constitution,-
(i) after clause (12), the following clause
sales tax could be levied.
4. The tribunal referred to Article 366(29A) of the Constitution of
India, Section ... there has been
erroneous appreciation and application of clause (29A) of Article 366 of
the Constitution of India. It is urged by him that after
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 ... purchase price thereof [***];”
6. By the 46th Amendment of the Constitution, Article 366 (29A) was
added, by which it became possible by a deeming fiction
sales or purchase of goods as contained under Article 366(29A) of Constitution and it would be appropriate to refer the same also hereunder ... sale" or "purchase of goods" under Article 366 of the Constitution. in U.P. The dispute referred for resolution was, "where
must
succeed. Our reasons follow.
II. CONSTITUTIONAL AND LEGISLATIVE FRAMEWORK
5. Article 366(29A) reads as follows:
"366. In this Constitution, unless the context ... number of judgments to
elucidate the meaning and requirements of Article 366(29A)(d).
These, he says, must always be present for a transaction
Forty-Sixth
Amendment) Act, 1982 which inserted clause 29A (f) in Article 366
defining „tax on sale or purchase of goods‟ to include ... Article 366A of the Constitution. He sought to draw a distinction between
the entries in Article 366 (29A)(a) , (b), (c) and (d) each
CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
14. Amendment of Article 366.- In Article 366 of the Constitution,-
(i) after clause (12), the following ... Services" means anything other than goods; (26-B) "State" with reference to Articles 246-A, 268, 269, 269-A and Article 279-A includes
must
succeed. Our reasons follow.
II. CONSTITUTIONAL AND LEGISLATIVE FRAMEWORK
5. Article 366(29A) reads as follows:
"366. In this Constitution, unless the context ... number of judgments to
elucidate the meaning and requirements of Article 366(29A)(d).
These, he says, must always be present for a transaction
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 ... purchase price thereof [***];”
6. By the 46th Amendment of the Constitution, Article 366
(29A) was added, by which it became possible by a deeming
fiction
sales tax could be levied.
4. The tribunal referred to Article 366(29A) of the Constitution
of India, Section ... there has been erroneous appreciation and application of clause
(29A) of Article 366 of the Constitution of India. It is urged by
him that after
