Misconceptions about implications of the 46th Amendment of the Constitution, in particular with regard to works contracts, hire-purchase/ instalment sales and lease of goods, have arisen from insufficient appreciation of the Amendment, reading it out of its context. The Amendment is an enlargement of the expression 'tax on the sale or purchase of goods' (hereafter referred to as the said expression) but not for all and sundry purposes. It reads: "In this Constitution, unless the context other requires, the following expressions have the meanings hereby respectively assigned to them, that is to say. (29A) 'tax on the sale or purchase of goods' includes - (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 ....