Tax on sale or purchase of goods expanded to cover consignments, works contracts, hire purchase, leases and food supply services. Amendments broaden the definition of tax on the sale or purchase of goods in article 366 to include controlled commodities, transfers of property in works contracts, hire purchase and instalment deliveries, transfer of the right to use goods, supplies by unincorporated associations to members, and supply of food or drink as part of a service; introduce a Union List entry authorising tax on inter State consignments and amend articles assigning revenue and permitting Parliament to prescribe principles, restrictions and conditions governing levy, rates and other incidents of these taxes.
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Provisions expressly mentioned in the judgment/order text.
Tax on sale or purchase of goods expanded to cover consignments, works contracts, hire purchase, leases and food supply services.
Amendments broaden the definition of tax on the sale or purchase of goods in article 366 to include controlled commodities, transfers of property in works contracts, hire purchase and instalment deliveries, transfer of the right to use goods, supplies by unincorporated associations to members, and supply of food or drink as part of a service; introduce a Union List entry authorising tax on inter State consignments and amend articles assigning revenue and permitting Parliament to prescribe principles, restrictions and conditions governing levy, rates and other incidents of these taxes.
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