Mr. President, Sir, I beg to move:
“That after clause (1) of article 264A, 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.'”