BE  it  enacted by Parliament in the Seventh Year of the  Republic  of
India as follows:-

1.   Short  title.-This   Act  may be called  the  Constitution  (Sixth
Amendment) Act, 1956.

2.   Amendment of the Seventh Schedule.-In the Seventh Schedule to the
Constitution,-

(a)  in  the Union List, after entry 92, the following entry shall  be
inserted, namely:-

"92A.   Taxes on the sale or purchase of goods other than  newspapers,
where  such sale or purchase takes place in the course of inter-State
trade or commerce.";  and

(b)  in  the  State List, for entry 54, the following entry  shall  be
substituted, namely:-

"54.   Taxes  on the sale or purchase of goods other than  newspapers,
subject to the provisions of entry 92A of List I.".

3.  Amendment of article 269.-In article 269 of the Constitution,-

(a)  in  clause  (1), after sub-clause (f), the  following  sub-clause
shall be inserted, namely:-

"(g)  taxes  on the sale or purchase of goods other  than  newspapers,
where  such sale or purchase takes place in the course of inter-State
trade or commerce.";  and

(b)  after  clause  (2),   the  following  clause  shall  be  inserted,
namely:-

"(3) Parliament may by law formulate principles for determining when a
sale  or  purchase of goods takes place in the course  of  inter-State
trade or commerce.".

4.  Amendment of article 286.-In article 286 of the Constitution,-

(a) in clause (1), the Explanation shall be omitted;  and

(b)  for  clauses  (2)   and  (3),   the  following  clauses  shall  be
substituted, namely:-

"(2) Parliament may by law formulate principles for determining when a
sale  or purchase of goods takes place in any of the ways mentioned in
clause (1).