Clause (21) omitted by the Constitution (Seventh Amendment) Act, 1956, s.29 and Schedule. (w.e.f.1.11.1956).

2. Substituted by the Constitution (Twenty-sixth Amendment) Act, 1971, s.4, for clause (22) (w.e.f.28.12.1971). 3.Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 14(ii) (w.e.f. 16.09.2016). 4. Substituted by the Constitution (One Hundered and Fifth Amendment) Act, 2021, s.4 (w.e.f.15.9.2021). ¿êÆæÿ™èþ Æ>gêÅ…Væü… 239 (¿êVæüÐ@þ¬ XIX. - ÑÑ«§æþ ÑçÙĶý$Ð@þ¬Ë$) (20) ""OÆðÿË$ Ð@þ*ÆæÿYÐ@þ¬'' A¯@þ$ 糧æþÐ@þ¬ÌZ D “Mìü…¨Ñ ^óþÇ E…yæþÐ@þ#:& (G) ç³NÇ¢Væü JMæü ç³#Ææÿ´ëÍMæü {´ë…™èþÐ@þ¬¯@þ…§æþ$¯@þ² {sêÐ@þ¬ Ð@þ*ÆæÿYÐ@þ¬; Ìôý§é (¼) ç³NÇ¢Væü JMæü Æ>çÙЉ @þ¬¯@þ…§óþ E…yìþ, ´ëÆæÿÏÐðþ$…r$^óþ Ô>çܯ@þÐ@þ¬ §éÓÆ> OÆðÿË$ Ð@þ*ÆæÿYÐ@þ¬M>§æþ° {ç³Mæüsìý…^èþºyìþ¯@þsìýt HOÐðþ¯é C™èþÆæÿ ÆæÿÐé×ê Ð@þ*ÆæÿÐY @þ¬Ë$; 1 [(21) * * * *] 2 [(22) ""´ëËMæü$yæþ$ A¯@þV>'' Æ>gêÅ…Væü (CÆæÿOÐðþ BÆæÿÐ@þ çÜÐ@þÆæÿ×ý) ^èþrtÐ@þ¬, 1971 Äñý¬MæüP {´ëÆæÿ…¿¶ýÐ@þ¬¯@þMæü$ Ð@þ¬…§æþ$ G糚Oyðþ¯é Æ>çى糆^óþ, ¿êÆæÿ™èþ çÜ…Ý릯@þÐ@þ¬ Äñý¬MæüP ´ëËMæü$°V> Væü$Ç¢…^èþºyìþ¯@þ Æ>Mæü$Ð@þ*Ææÿ$yæþ$, Ð@þ¬Q$Åyæþ$ ÌôýMæü C™èþÆæÿ Ð@þÅMìü¢ A°, ÌôýMæü Asìýt {´ëÆæÿ…¿¶ýÐ@þ¬¯@þMæü$ Ð@þ¬…§æþ$ G糚Oyðþ¯@þ¯@þ$ Æ>çÙ‰³ç †^óþ Asìýt ´ëËMæü$° Äñý¬MæüP ÐéÆæÿçÜ$yìþV> Væü$Ç¢…^èþºyìþ¯@þ GÐ@þOÆðÿ¯é Ð@þÅMìü¢ A° AÆæÿ¦Ð@þ¬; (23) ""òÙyæþ*ÅÌŒý'' A¯@þV> D Æ>gêÅ…Væü… Äñý¬MæüP òÙyæþ*ÅÌŒý A° AÆæÿ¦Ð@þ¬;] (24) ""òÙyæþ*ÅË$z Mæü$ËÐ@þ¬Ë$'' A¯@þV> D Æ>gêÅ…Væü {ç³Äñý*f¯@þÐ@þ¬Ë MöÆæÿMæü$ 341Ð@þ BÇtMæüÌŒý “Mìü…§æþ òÙyæþ*ÅË$z Mæü$ËÐ@þ¬Ë$V> ¿êÑ…^èþºyæþ$ Mæü$ËÐ@þ¬Ë$, gê™èþ$Ë$ ÌôýMæü gê™èþ$Ë$ ÌôýMæü Asìýt Mæü$ËÐ@þ¬Ë, gê™èþ$Ë, ÌôýMæü gê™èþ$Ë Äñý¬MæüP ¿êVæüÐ@þ¬Ë$ ÌôýMæü ÐésìýÌZ° çÜÐ@þÊçßýÐ@þ¬Ë$ A° AÆæÿ¦Ð@þ¬; (25) ""òÙyæþ*ÅË$z gê™èþ$Ë$'' A¯@þV> D Æ>gêÅ…Væü {ç³Äñý*f¯@þÐ@þ¬Ë MöÆæÿMæü$, 342Ð@þ BÇtMæüÌŒý “Mìü…§æþ òÙyæþ*ÅË$z gê™èþ$Ë$Væü ¿êÑ…^èþºyæþ$ gê™èþ$Ë$ ÌôýMæü WÇf¯@þçÜÐ@þ*fÐ@þ¬Ë$ ÌôýMæü Asìýt gê™èþ$Ë ÌôýMæü WÇf¯@þçÜÐ@þ*fÐ@þ¬Ë Äñý¬MæüP ¿êVæüÐ@þ¬Ë$ ÌôýMæü ÐésìýÌZ° çÜÐ@þÊçßýÐ@þ¬Ë$ A° AÆæÿ¦Ð@þ¬; (26) ""àÒ$ ç³{™èþÐ@þ¬Ë$ (òÜMæü*ÅÇsîýË$)'' A¯@þ$ 糧æþÐ@þ¬ÌZ °ËÓË$ (ÝëtMæü$) ^óþÇ E…yæþ$¯@þ$; 3 [(26H) ""çÜÈÓçÜ$Ë$'' A¯@þV> Ð@þçÜ$¢Ð@þ#Ë$ M>¯@þr$Ð@þ…sìý HOÐðþ¯é C™èþÆæÿÐ@þ¬Ë$ A° AÆæÿ¦Ð@þ¬; (26½) 246H, 268, 269, 269H Ð@þ$ÇĶý¬ 279H BÇtMæüÌŒýËÌZ °ÆóÿªÕ…_¯@þ ""Æ>çÙ‰Ð@þ¬'' A¯@þ$糧æþÐ@þ¬ÌZ Ô>çܯ@þ Ð@þ$…yæþÍ E¯@þ² Móü…{§æþ ´ëÍ™èþ {´ë…™èþÐ@þ¬ ^óþÇ E…yæþ$¯@þ$;] 4 [(26ïÜ) ""ÝëÐ@þ*hMæüÐ@þ¬V> Ð@þ$ÇĶý¬ ѧéÅ ÑçÙĶý$MæüÐ@þ¬V> Ððþ¯@þ$Mæüºyìþ¯@þ ™èþÆæÿVæü™èþ$Ë$'' A¯@þV> Móü…{§æþ {糿¶ý$™èþÓÐ@þ¬ Ìôý§é Æ>çÙ‰ {糿¶ý$™èþÓÐ@þ¬ Ìôý§é çÜ…§æþÆ>¯@þ$ÝëÆæÿÐ@þ¬V> Móü…{§æþ ´ëÍ™èþ {´ë…™èþÐ@þ¬ Äñý¬MæüP {ç³Äñý*f¯@þÐ@þ¬ MöÆæÿMæü$ 342H BÇtMæüÌŒý “Mìü…§æþ Ar$Ï ¿êÑ…_¯@þsìýt Ððþ¯@þ$Mæüºyìþ¯@þ ™èþÆæÿVæü™èþ$Ë$ A° AÆæÿ¦Ð@þ¬;] 1. Æ>gêÅ…Væü (HyæþÐ@þ çÜÐ@þÆæÿ×ý) ^èþrtÐ@þ¬, 1956 Äñý¬MæüP 29Ð@þ òÜ„æü¯Œþ Ð@þ$ÇĶý¬ òÙyæþ*ÅÌŒý §éÓÆ> M>ÏgŒý (21) 01.11.1956 ¯@þ$…yìþ Ð@þ§æþÍÐóþĶý$ºyìþ¯@þ¨. 2. Æ>gêÅ…Væü (CÆæÿOÐðþ BÆæÿÐ@þ çÜÐ@þÆæÿ×ý) ^èþrtÐ@þ¬, 1971 Äñý¬MæüP 4Ð@þ òÜ„æü¯Œþ §éÓÆ> M>ÏgŒý (22)Mæü$ º§æþ$Ë$V> 28.12.1971 çÜ$…yìþ E…^èþºyìþ¯@þ¨. 3. Æ>gêÅ…Væü (¯@þ*r JMæürÐ@þ çÜÐ@þÆæÿ×ý) ^èþrtÐ@þ¬, 2016 Äñý¬MæüP 14(ii)Ð@þ òÜ„æü¯Œþ §éÓÆ> M>ÏgŒý (26H) Ð@þ$ÇĶý¬ (26½)Ë$ 16.09.2016 ¯@þ$…yìþ ^öí³µ…^èþºyìþ¯@þÑ. 4. Æ>gêÅ…Væü (¯@þ*r I§æþÐ@þ çÜÐ@þÆæÿ×ý) ^èþrtÐ@þ¬, 2021 Äñý¬MæüP 4Ð@þ òÜ„æü¯Œþ §éÓÆ> 15.09.2021 ¯@þ$…yìþ E…^èþºyìþ¯@þ¨. 240 THE CONSTITUTION OF INDIA (Part XIX. - Miscellaneous) (27) “sub-clause” means a sub-clause of the clause in which the expression occurs; (28) “taxation” includes the imposition of any tax or impost, whether general or local or special, and “tax” shall be construed accordingly; (29) “tax on income” includes a tax in the nature of an excess profits tax; 1 [(29A) “tax on the sale or purchase of goods” includes— (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) a tax on the delivery of goods on hire-purchase or any system of payment by instalments; (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, 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;] 1. Inserted by the Constitution (Forty-sixth Amendment) Act, 1982, s.4 (w.e.f.2.2.1983). 241 THE CONSTITUTION OF INDIA (Part XIX. - Miscellaneous) 1 [(30) “Union territory” means any Union territory specified in the First Schedule and includes any other territory comprised within the territory of India but not specified in that Schedule.]