Page:Constitution of India (9 Sep 2020).pdf/158

 :(18) “Proclamation of Emergency” means a Proclamation issued under clause (1) of article 352;
 * (19) “public notification” means a notification in the Gazette of India, or, as the case may be, the Official Gazette of a State;
 * (20) “railway” does not include—
 * (a) a tramway wholly within a municipal area, or
 * (b) any other line of communication wholly situate in one State and declared by Parliament by law not to be a railway;


 * [(22) “Ruler” means the Prince, Chief or other person who, at any time before the commencement of the Constitution (Twenty-sixth Amendment) Act, 1971, was recognised by the President as the Ruler of an Indian State or any person who, at any time before such commencement, was recognised by the President as the successor of such Ruler;]
 * (23) “Schedule” means a Schedule to this Constitution;
 * (24) “Scheduled Castes” means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution;
 * (25) “Scheduled Tribes” means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution;
 * (26) “securities” includes stock;
 * [(26A) “Services” means anything other than goods;
 * (26B) “State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;]
 * [(26C) “socially and educationally backward classes” means such backward classes as are so deemed under article 342A for the purposes of this Constitution;]
 * (27) “sub-clause” means a sub-clause of the clause in which the expression occurs;
 * (28) “taxation” includes the imposition of any tax or impost, whether general or local or special, and “tax” shall be construed accordingly;
 * (29) “tax on income” includes a tax in the nature of an excess profits tax;
 * [(29A) “tax on the sale or purchase of goods” includes—
 * (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
 * (b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
 * (c) a tax on the delivery of goods on hire-purchase or any system of payment by instalments;
 * (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
 * (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;
 * (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;