Can you explain the changes made by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13 to this section?
The Constitution (One Hundred and First Amendment) Act, 2016, made several changes to this section. The main change was the replacement of "the sale or purchase of goods where such sale or purchase takes place" with "the supply of goods or of services or both, where such supply takes place". This alteration expanded the scope of taxation from just sales and purchases to include supplies of goods or services or both. Additionally, the word "goods" was replaced with "goods or services or both" in clause 285(1), further broadening the types of transactions that could be subjected to taxation.