Article 3 - Amendment of Article 286 - Constitution (46th Amendment) Act, 1982

Amendment of Article 286 . 3. In Article 286 of the Constitution, for clause (3), the following clause shall be substituted , namely: (3) Any law of a State shall, in so far as it imposes, or authorises the imposition of, ( a ) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce; or ( b ) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause ( b ), sub-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 of levy, rates and other incidents of the tax as Parliament may by law specify. .