How has the taxation on the sale of petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel, and alcoholic liquor for human consumption changed over time according to the Constitution?
The taxation on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption has changed over time according to the Constitution. Initially, taxes on these goods were included in Entry 52 of List I (Union List) but were omitted by the Constitution (One Hundred and First Amendment) Act, 2016, s. 17(b)(i) (w.e.f. 16-9-2016). Subsequently, taxes on the sale of these goods were included in Entry 54 of List I (Union List), but only for sales not involving inter-State trade or commerce, and international trade or commerce of such goods, as per the Constitution (Sixth Amendment) Act, 1956, s. 2 (w.e.f. 11 -9-1956) and further amended by the Constitution (One Hundred and First Amendment) Act, 2016, s. 17(b)(ii) (w.e.f. 16-9-2016).