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APPENDIX
THE CONSTITUTION (SIXTH AMENDMENT)
ACT, 1956
An Act further to amend the Constitution of India
[11th September, 1956.]
BE it enacted by Parliament in the Seventh Year of the Republic of India as follows:—
Short title.
1. This Act may br called the Constitution (Sixth Amendment) Act, 1956.
Amendment of the Seventh Schedule.
2. In the Seventh Schedule to the Constitution,—
- (a) in the Union List, after entry 92, the following entry shall be inserted, namely:—
"92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce."; and - (b) in the State List, for entry 54, the following entry shall be substituted, namely:—
"54. Taxes on the sale or purchase of goods other than newspapers, 'subject to the provisions of entry 92A of List I."
Amendment of article 269.
3. In article 26g of the Constitution,—
- (a) in clause (I), after sub-clause (f), the following sub-clause shall be inserted, namely:—
"(g) taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce."; and - (b) after clause (2), the following clause shall be inserted namely:—
(3) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce."
Amendment of article 286.
4. In article 286 of the Constitution,—
- (a) in clause (1), the Explanation shall be omitted; and
- (b) for clauses (2) and (3), the following clauses shall be substituted, namely:-
"(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1).
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