Taxes levied and collected by the Union but assigned to the States

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....be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1st day of April, 1996 in the manner provided in clause (2). Explanation. - For the purposes of this clause,- (a) the expression "taxes on the sale or purchase of goods" shall mean taxes on sale or purchase of goods other than newspapers, wher....

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....liament may by law formulate principles for determining when a ^5[sale or purchase of, or consignment of, goods] takes place in the course of inter-State trade or commerce.]     ******************** NOTES:- 1.  Inserted vide Article 3 of the Constitution (6th Amendment) Act, 1956 dated 11-09-1956, w.e.f. 11-09-1956. 2.  Inserted vide Article....

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.... be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause (2), namely: (a) duties in respect of succession to property other than agricultural land; (b) estate duty in respect of property other than agricultural land; (c) terminal taxes on goods or passengers carried by railway, sea or air; (d) taxes....