Which of the following Taxes comes under Article 269 Taxes levied and collected by the Centre but as...........

Indian Polity Centre - State Relations

Which of the following Taxes comes under Article 269 - Taxes levied and collected by the Centre but assigned to the States?

1.Taxes on the sale or purchase of all the goods in the course of inter-state trade or commerce

2.Taxes on the consignment of goods in the course of inter- state trade or commerce.

Choose the incorrect statements

Only 1

Only 2

Both 1 and 2

None of these

छोटे Courses बड़े Results

Master Centre - State Relations

Prepare through Micro-courses

Try Now

Explanation:

Only 1

Taxes on the sale or purchase of all goods in the course of inter-state trade or commerce come under Article 269 of the Indian Constitution. These taxes are levied and collected by the Centre but are assigned to the States. This means that although the Centre collects these taxes, the revenue is assigned to the states.

Taxes on the consignment of goods in the course of inter-state trade or commerce are not covered under Article 269. These taxes are typically levied and collected by the Centre, and the revenue does not necessarily get assigned to the states.

Therefore, only statement 1 is incorrect.