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Report No. 30

33. 1956 Amendment.-

As stated above1, after these decisions, the constitutional provisions relating to sales tax were amended in 1956 by the Sixth Amendment to the Constitution. By that Amendment, additions and substitutions were made in Articles 269 and 286 and in entries in the Union and State Lists relating to taxes on the sale or purchase of goods.

These have already been quoted2.

1. Para. 29, supra.

2. See the text of article 286 etc. quoted in para. 30, supra.



Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back




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