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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>Taxes on professions: State and local taxes remain valid though Parliament retains authority to tax related income.</h1> Article 276 preserves State authority to levy taxes on professions, trades, callings and employments for State or local benefit and provides that such taxes are not invalid merely because they relate to income. It sets a statutory per-person annual ceiling on amounts payable to the State or a single local authority by way of such taxes, as subsequently amended, and confirms that this State power does not limit Parliament's power to tax income arising from those sources.

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