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<h1>Constitution 46th Amendment: Entry 92-B Added to Union List, Enables Tax on Inter-State Goods Consignment.</h1> The Constitution (46th Amendment) Act, 1982, amends the Seventh Schedule of the Constitution by adding entry 92-B to the Union List. This new entry authorizes the imposition of taxes on the consignment of goods during inter-State trade or commerce, regardless of whether the consignment is made to the person initiating it or to another party.