How are the taxes on the sale or purchase of goods assigned to the states as per Article 269?
The taxes on the sale or purchase of goods are assigned to the states as per Article 269 by being levied and collected by the Government of India but deemed to have been assigned to the States in the manner provided in clause (2). This assignment is made on or after the 1st day of April, 1996. The sale or purchase of goods referred to here are those taking place in the course of inter-State trade or commerce, excluding newspapers.