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The authority to levy a tax is derived from the Constitution of India which allocates the power to levy various taxes between the Centre and the State. An important restriction on this power is Article 265 of the Constitution which states that “No tax shall be levied or collected except by the authority of law.” Therefore each tax levied or collected has to be backed by an accompanying law, passed either by the Parliament or the State Legislature.

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Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament and the State Legislature. Schedule VII (based on Art.246) enumerates these subject matters. Separate heads of taxation are provided under lists I and II . There is no head of taxation in the concurrent List (Union and the States have no concurrent power of taxation).

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