Article 3 - Amendment of Article 269 - Constitution (6th Amendment) Act, 1956

Amendment of Article 269 . 3. In Article 269 of the Constitution ( a ) in clause (1), 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 interstate trade or commerce.