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The Constitution of India in English 2026: page 258

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 258, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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227                    THE CONSTITUTION OF INDIA
                             (Part XIX.—MISCELLANEOUS)

                       (e) a tax on the supply of goods by any unincorporated
               association or body of persons to a member thereof for cash,
               deferred payment or other valuable consideration;
                       (f) a tax on the supply, by way of or as part of any service
               or in any other manner whatsoever, of goods, being food or any
               other article for human consumption or any drink (whether or not
               intoxicating), where such supply or service, is for cash, deferred
               payment or other valuable consideration,
       and such transfer, delivery or supply of any goods shall be deemed to be
       a sale of those goods by the person making the transfer, delivery or
       supply and a purchase of those goods by the person to whom such
       transfer, delivery or supply is made;]
               1
                 [(30) "Union territory" means any Union territory specified in the
                                                          e
                                                     od
       First Schedule and includes any other territory comprised within the
       territory of India but not specified in that Schedule.]
                                               aC
       367. Interpretation.—(1) Unless the context otherwise requires, the
General Clauses Act, 1897, shall, subject to any adaptations and modifications
                                           di
that may be made therein under article 372, apply for the interpretation of this
                                        In
Constitution as it applies for the interpretation of an Act of the Legislature of
the Dominion of India.
       (2) Any reference in this Constitution to Acts or laws of, or made by,
Parliament, or to Acts or laws of, or made by, the Legislature of a State 2***,
shall be construed as including a reference to an Ordinance made by the
President or, to an Ordinance made by a Governor 3***, as the case may be.
       (3) For the purposes of this Constitution “foreign State” means any State
other than India:
       Provided that, subject to the provisions of any law made by Parliament,
the President may by order4 declare any State not to be a foreign State for such
purposes as may be specified in the order.
       5
         [(4) *             *           *           *]



1. Subs. by the Constitution (Seventh Amendment) Act, 1956, s. 29 and Sch. for cl. (30)
   (w.e.f. 1-11-1956).
2. The words and letters "specified in Part A or Part B of the First Schedule" omitted by
   s. 29 and Sch., ibid. (w.e.f. 1-11-1956).
3. The words "or Rajpramukh" omitted by s. 29 and Sch., ibid. (w.e.f. 1-11-1956).
4. See the Constitution (Declaration as to Foreign States) Order, 1950 (C.O. 2).
5. Added by the Constitution (Application to Jammu and Kashmir) Order, 2019
   (C.O. 272) (w.e.f. 5-8-2019), for the text of this C.O., see Appendix II.

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