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of <h1>Union Property Tax Exemption: States Barred from Taxing Federal Assets Without Parliamentary Consent Under Constitutional Provision</h1> Article 285 of the Indian Constitution addresses the taxation of Union property by states. It provides that Union property is generally exempt from state taxes, unless Parliament specifically legislates otherwise. The provision allows for continued taxation of Union property that was already subject to state taxes before the Constitution's commencement, until Parliament modifies such arrangements through legislation.
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