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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>Surcharge power restricted: Parliament may levy surcharges on specified Union taxes, excluding goods and services tax.</h1> Article 271 was amended to exclude the goods and services tax under article 246A from Parliament's power to impose a surcharge on the duties and taxes referred to in articles 269 and 270; surcharges on the specified duties or taxes continue to form part of the Consolidated Fund of India.

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