Tax assignment for goods sales and consignments now excludes consignments governed by a related constitutional provision, altering assignment scope.

Amendment adds an express exclusion to the assignment rule for taxes on sale or purchase and taxes on consignment of goods, stating consignments are governed by a related constitutional provision rather than the general assignment clause; it maintains that such taxes, where in the course of inter state trade or commerce, are levied and collected by the Union and assigned to States, with proceeds distributed among States under principles to be formulated by Parliament.

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