: The question is: “That after clause (1) of article 264, the following new clauses be inserted :–‘(1a) No law of a State shall impose or authorise the imposition of a tax on the sale or purchase of goods within a State except where such sale or purchase is made to or by a consumer.(1b) Parliament may, by law, fix the maximum rate at which a sale tax may be levied by a State on the sale or purchase of goods.’ ” The amendment was negatived.
