Constitution of India
272. Taxes which are levied and collected by the Union and may be distributed between the Union and the State
1[272. Taxes which are levied and collected by the Union and may be distributed between the Union and the State.
Rep. by the Constitution (Eightieth Amendment) Act, 2000, sec. 4 (w.e.f. 9-6-2000).]
1. The Union duties of excise including additional duties and any other tax or duty collected and distributed by Central Government as grants-in-aid to States after 1-4-1996 and before 9-6-2000 shall be deemed to be distributed as if before 1-4-1996.
