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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>Profession tax ceiling increased to strengthen state revenue powers and remove the transitional proviso affecting levy limits.</h1> The amendment raises the profession tax ceiling in article 276(2) to permit higher annual levies by States, addresses the regressive impact of the prior low cap on higher income payers, and omits the transitional proviso that preserved pre existing higher levies, thereby standardising the revised ceiling's application and augmenting State revenue capacity.

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