What changes were made by the Forty-sixth Amendment Act, 1982 to the expression "taxes on the consignment of goods"?
The Forty-sixth Amendment Act, 1982 made changes to the expression "taxes on the consignment of goods" by expanding its scope to include taxes on the consignment of goods whether the consignment is to the person making it or to any other person. This amendment also included taxes on the consignment of goods in the course of inter-State trade or commerce.