Article 2 - Amendment of Seventh Schedule - Constitution (6th Amendment) Act, 1956

Amendment of 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: 92-A. 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 92-A of List I.