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of <h1>Existing State and Local Taxes Remain Valid Until Parliament Enacts Specific Legislation Overriding Current Revenue Mechanisms</h1> Constitutional provision allows existing state and local taxes, duties, and fees to continue being levied and applied to their original purposes, even if they appear in the Union List, until Parliament passes contrary legislation. This ensures continuity of local revenue collection and prevents disruption of established financial mechanisms during constitutional transition.
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