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 to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by Parliament by law under article 115 or article 116.


 * (2) The Legislature of a State may by law establish a Contingency Fund in the nature of an imprest to be entitled “the Contingency Fund of the State” into which shall be paid from time to time such sums as may be determined by such law, and the said Fund shall be placed at the disposal of the Governor *** of the State to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the Legislature of the State by law under article 205 or article 206.

268. Duties levied by the Union but collected and appropriated by the States.—(1) Such stamp duties *** as are mentioned in the Union List shall be levied by the Government of India but shall be collected—
 * (a) in the case where such duties are leviable within any [Union territory], by the Government of India, and
 * (b) in other cases, by the States within which such duties are respectively leviable.


 * (2) The proceeds in any financial year of any such duty leviable within any State shall not form part of the Consolidated Fund of India, but shall be assigned to that State.

268A. [Service tax levied by Union and collected and appropriated by the Union and the State.].—Omitted by the constitution (One Hundred and First Amendment) Act, 2016, s. 7 (w.e.f. 16-9-2016).

269. Taxes levied and collected by the Union but assigned to the States.— [(1) Taxes on the sale or purchase of goods and taxes on the consignment of goods [except as provided in article 269A] shall be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1st day of April, 1996 in the manner provided in clause (2).


 * Explanation.—For the purposes of this clause,—
 * (a) the expression "taxes on the sale or purchase of goods" shall mean taxes on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce;
 * (b) the expression “taxes on the consignment of goods” shall mean taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter-State trade or commerce.


 * (2) The net proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to Union territories, shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax is leviable in that year, and shall be distributed among those States in accordance with such principles of distribution as may be formulated by Parliament by law.]


 * [(3) Parliament may by law formulate principles for determining when a [sale or purchase of, or consignment of, goods] takes place in the course of inter-State trade or commerce.]

['''269A. Levy and collection of goods and services tax in course of inter-State trade or commerce.'''— (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall