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of <h1>80th Amendment: Article 269 revised; taxes on inter-State goods trade collected by India, assigned to States from 1996.</h1> The Constitution (80th Amendment) Act, 2000, modifies Article 269 by replacing clauses (1) and (2). It stipulates that taxes on the sale, purchase, and consignment of goods are to be levied and collected by the Government of India but assigned to the States from April 1, 1996. These taxes apply to inter-State trade or commerce, excluding newspapers. The net proceeds of these taxes, except those from Union Territories, are excluded from the Consolidated Fund of India and distributed among the States based on principles established by Parliament.
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