Constitutional Provisions of Taxation

Article 246 (1)

Constitution of India states that Parliament has exclusive powers to make laws with respect to any of matters enumerated in List I in Seventh Schedule to Constitution (i.e Union list).

Article 246 (3)

It provides that State Governments have exclusive powers to make laws for State with respect to any matter enumerated in List II of Seventh Schedule to Constitution (i.e. State List). Parliament has exclusive powers to make laws in respect of matters given in Union List and State Government has the exclusive jurisdiction to legislate on the matters containing in State List.

List III of Seventh Schedule (i.e Concurrent ....

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