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264
Interpretation
265
Taxes not to be imposed save by authority of law
266
Consolidated funds and public accounts of India and of the States
267
Contingency Fund
268
Duties levied by the Union but collected and appropriated by the States
269
Taxes levied and collected by the Union but assigned to the States
270
Taxes levied and collected by the Union and distributed between the Union and the States
271
Surcharge on certain duties and taxes for purposes of the Union
272
Repealed
273
Grants in lieu of export duty on jute and jute products
274
Prior recommendation of President required to Bills affecting taxation in which States are interested
275
Grants from the Union to certain States
276
Taxes on professions, trades, callings and employments
277
Savings
278
Repealed
279
Calculation of "net proceeds", etc
280
Finance Commission
281
Recommendations of the Finance Commission
282
Expenditure defrayable by the Union or a State out of its revenues
283
Custody, etc., of Consolidated Funds, Contingency Funds and moneys credited to the public accounts
284
Custody of suitors deposits and other moneys received by public servants and courts
285
Exemption of property of the Union from State taxation
286
Restrictions as to imposition of tax on the sale or purchase of goods
287
Exemption from taxes on electricity
288
Exemption from taxation by States in respect of water or electricity in certain cases
289
Exemption of property and income of a State from Union taxation
290
Adjustment in respect of certain expenses and pensions
290 A
Annual payment to certain Devaswom Funds
291
Repealed
292
Borrowing by the Government of India
293
Borrowing by States
294
Succession to property, assets, rights, liabilities and obligations in certain cases
295
Succession to property, assets, rights, liabilities and obligations in other cases
296
Property accruing by escheat or lapse or as bona vacantia
297
Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union
298
Power to carry on trade, etc
299
Contracts
300
Suits and proceedings
300-A
Persons not to be deprived of property save by authority of law
