What was the purpose of the Constitution (Eightieth Amendment) Act, 2000?
The Constitution (Eightieth Amendment) Act, 2000 amended Article 268A to enable the net proceeds of taxes on consignments of goods in inter-State trade or commerce to be assigned to States where such tax is levied. This was done to ensure that the proceeds would be distributed among those states according to principles formulated by Parliament, instead of being part of the Consolidated Fund of India.