Tax continuity: pre Constitution state or local taxes may continue despite Union List until Parliament provides otherwise. Article 277 preserves the lawful pre Constitution levies of taxes, duties, cesses or fees by any State, municipality or other local authority for local purposes, allowing them to continue and be applied to the same purposes notwithstanding their inclusion in the Union List, until Parliament provides otherwise by law.
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.
Tax continuity: pre Constitution state or local taxes may continue despite Union List until Parliament provides otherwise.
Article 277 preserves the lawful pre Constitution levies of taxes, duties, cesses or fees by any State, municipality or other local authority for local purposes, allowing them to continue and be applied to the same purposes notwithstanding their inclusion in the Union List, until Parliament provides otherwise by law.
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