What is the difference between the taxation system before the 46th Amendment and after it?
The 46th Amendment to the Indian Constitution changed the taxation system in India by expanding the scope of taxes on inter-State trade or commerce. Before the amendment, taxes on the consignment of goods were only levied on those consigned to the person making it, and not those consigned to any other person. The 46th Amendment introduced a new concept of determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce, allowing for more comprehensive taxation. This change paved the way for the introduction of the Goods and Services Tax (GST) system in India, which came into effect after the 101st Amendment in 2016.