Amendment of article 269.

Section 8 – Amendment Acts – The Constitution (One Hundred and First Amendment) Act, 2016 – Constitution (One Hundred and First Amendment) Act, 2016 – Section 8 – Amendment of article 269. 8. In article 269 of the Constitution, in clause (1), after the words consignment of goods , the words, figures and letter except as provided in article 269A shall be inserted. Provisions after amendment: Taxes levied and collected by the Union but assigned to the States. 269. (1) Taxes on the sale or purchase of goods and taxes on the consignment of goods 1[except as provided in article 269A] shall be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1

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le to union territories, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law. (3) Parliament may by law formulate principles for determining when a sale or purchase of, or consignment of, goods takes place in the course of inter-State trade or commerce. ********************** Notes: 1. Inserted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 – Statutory Provisions, Acts, Rules, Regulations, Taxation

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