AI Drafter 
TaxTMI 
TaxTMI 
Definitions
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....es only; (3) "article" means an article of this Constitution; (4) "borrow" includes the raising of money by the grant of annuities, and "loan" shall be construed accordingly; ^4[(4A) ^6[***]] (5) "clause" means a clause of the article in which the expression occurs; (6) "corporation tax" means any tax on income, so far as that tax is payable by companies and is a tax in the case of which the following conditions are fulfilled:- (a) that it is not chargeable in respect of agricultural income; (b) that no deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; ....
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....ted under the Government of India Act, 1935; (12) "goods" includes all materials, commodities and articles; ^9[(12A) "goods and services tax" means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;] (13) "guarantee" includes any obligation undertaken before the commencement of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount; (14) "High Court" means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes- (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High....
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.... President as the successor of such Ruler;] (23) "Schedule" means a Schedule to this Constitution; (24) "Scheduled Castes" means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution; (25) "Scheduled Tribes" means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) "securities" includes stock; ^7[****] ^10[(26A) "Services" means anything other than goods; (26B) "State" with reference to articles 246A, 268, 269, 26....
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....of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;] ^2[(30) "Union territory" means Union territory specified in the First Schedule and includes any other territory comprised within the territory of India but not specified in that Schedule.] ******************* NOTES:- 1. Omitted vide Article....
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....n by whom any such covenant or agreement as is referred to in clause (1) of Article 291 was entered into and who for the time being is recognised by the President as the Ruler of the State, and includes any person who for the time being is recognised by the President as the successor of such Ruler;" 4. Inserted vide Article 54 of the Constitution (42nd Amendment) Act, 1976 dated 18-12-197, w.e.f. 01-02-1977. 5. Inserted vide Article 54 of the Constitution (42nd Amendment) Act, 1976 dated 18-12-197, w.e.f. 01-02-1977. 6. Omitted vide Article 11 of the Constitution (43rd Amendment) Act, 1977 dated 13-04-1978 w.e.f. 13-04-1978, before it was read as, "'Central law' means ....