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<h1>Taxation of Inter-State Goods: Central Collection, State Distribution Under Constitutional Framework for Trade Transactions</h1> The constitutional provision outlines the taxation mechanism for inter-state goods sales and consignments. Taxes on sale or purchase of goods in inter-state trade are levied and collected by the central government but assigned to states. The net proceeds, excluding union territories' share, are distributed among states according to principles formulated by Parliament. Parliament can determine the criteria for identifying inter-state trade transactions.