Excise on specified petroleum products and tobacco moved to the Union, constraining State sales taxation accordingly. The 101st Amendment substitutes Union List entry 84 to assign duties of excise on petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel and tobacco and tobacco products to the Union; omits Union entries 92 and 92C. In the State List it omits entry 52 and 55, substitutes entry 54 to limit State taxes on sales of the specified petroleum products and alcoholic liquor (excluding inter State and international sales), and narrows entry 62 to entertainments taxes levied by local bodies.
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Excise on specified petroleum products and tobacco moved to the Union, constraining State sales taxation accordingly.
The 101st Amendment substitutes Union List entry 84 to assign duties of excise on petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel and tobacco and tobacco products to the Union; omits Union entries 92 and 92C. In the State List it omits entry 52 and 55, substitutes entry 54 to limit State taxes on sales of the specified petroleum products and alcoholic liquor (excluding inter State and international sales), and narrows entry 62 to entertainments taxes levied by local bodies.
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