Article 4 - Amendment of Article 286 - Constitution (6th Amendment) Act, 1956

Amendment of Article 286 . 4. In Article 286 of the Constitution, ( a ) in clause (1), the Explanation shall be omitted ; and ( b ) for clauses (2) and (3), the following clauses shall be substituted , namely: (2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause (1). (3) Any law of a State shall in so far as it imposes, or authorises the imposition of, 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, 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.