One major issue relating to taxation on sales or supply of goods has not been changed even after 101st Constitution Amendment Act. Even after the aforesaid amendment, the power to formulate principles to determine the inter-state or intra-state character of sales or supply remained with Parliament of India. As per clause (2) of the newly inserted article 269A, Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

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