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[xiv]

ARTICLE PAGE

Distribution of Revenues between the Union and the States

268. Duties levied by the Union but collected and appropriated by the States
99
269. Taxes levied and collected by the Union but assigned to the States
100
270. Taxes levied and collected by the Union and distributed between the Union and the States
101
271. Surcharge on certain duties and taxes for purposes of the Union
101
272. Taxes which are levied and collected by the Union and may be distributed between the Union and the States
101
273. Grants in lieu of export duty on jute and jute products
101
274. Prior recommendation of President required to Bills affecting taxation in which States are interested
101
275. Grants from the Union to certain States 102
276. Taxes on professions, trades, callings and employments
102
277. Savings 103
278. [Repealed.] 103
279. Calculation of "net proceeds", etc. 103
280. Finance Commission 104
281. Recommendations of the Finance Commission 104

Miscellaneous Financial Provisions

282. Expenditure defrayable by the Union of a State out of its revenues
104
283. Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts
104
284. Custody of suitors' deposits and other moneys received by public servants and courts
105
285. Exemption of property of the Union from States taxation
105
286. Restrictions as to imposition of tax on the sale or purchase of goods
105
287. Exemption from taxes on electricity 106
288. Exemption from taxation by States in respect of water or electricity in certain cases
106
289. Exemption of property and income of a State from Union taxation
107
290. Adjustment in respect of certain expenses and pensions
107
290A. Annual payment to certain Devaswom Funds 108
191. Privy purse sums of Rules 108