Taxes on consignment of goods now fall within the Union's list when consignments occur in inter State trade. The amendment adds taxes on consignment of goods to the Union's list of taxes collectible where such consignments occur in the course of inter State trade or commerce, and replaces the phrase 'sale or purchase of goods' with 'sale or purchase of, or consignment of goods' to align the provision's scope.
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Provisions expressly mentioned in the judgment/order text.
Taxes on consignment of goods now fall within the Union's list when consignments occur in inter State trade.
The amendment adds taxes on consignment of goods to the Union's list of taxes collectible where such consignments occur in the course of inter State trade or commerce, and replaces the phrase "sale or purchase of goods" with "sale or purchase of, or consignment of goods" to align the provision's scope.
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