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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>GST constitutional empowerment: Centre and States authorised to concurrently levy and collect goods and services tax under Article 246A.</h1> The Constitution was amended by the one hundred and first amendment to enable concurrent taxation: Article 246A expressly empowers the Centre and the States to levy and collect a Goods and Services Tax, replacing the prior exclusive division of manufacture, sale and service taxation and facilitating a harmonised federal GST framework.

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