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of <h1>Constitution 101st Amendment Creates Exception to Interstate Taxation by Modifying Article 269(1)</h1> The Constitution (101st Amendment) Act, 2016 modifies Article 269(1) by inserting the phrase 'except as provided in article 269A' after 'consignment of goods.' This amendment creates an exception to the existing provision regarding taxes on sale, purchase, or consignment of goods in interstate trade. While such taxes are generally levied by the Central Government but assigned to States, the amendment establishes that Article 269A provides specific exceptions to this arrangement. The amendment took effect from September 16, 2016, altering how certain interstate taxation matters are handled within India's constitutional framework.
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