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<h1>Distribution of Union tax proceeds now governed by constitutional redistribution provisions under transitional deeming mechanism.</h1> Article 272, formerly authorising levy of specified Union excise duties and statutory payment of sums to States from the Consolidated Fund, has been omitted; transitional deeming provisions treat sums distributed as grants in aid to States in the intervening period as having been distributed under the constitutional redistribution framework that now governs such distributions.