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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Omission of service tax provision removes the constitutional framework for levy, collection and appropriation between Union and States.</h1> The Constitution (One Hundred and First Amendment) Act, 2016 omits Article 268A, removing the constitutional framework that provided for taxes on services to be levied by the Government of India and collected and appropriated by both the Union and the States, and which empowered Parliament to formulate principles for such collection and appropriation by law.

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