<s>[INST] What changes were made by the Constitution (Forty-sixth Amendment) Act, 1982, to the tax on the sale or purchase of goods? [/INST] The Constitution (Forty-sixth Amendment) Act, 1982, added clause (e), which covers a tax on the supply of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment, or other valuable consideration. </s>