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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>Union Budget glossary explains fiscal metrics, taxation types, budget structure, parliamentary controls, and public funds.</h1> The glossary defines the Union Budget as the Government's consolidated statement of receipts and outlays with Budget Estimates, differentiates direct and indirect taxes and the constitutional scope of GST, and explains capital and revenue budgets. It sets out fiscal metrics-fiscal, revenue and primary deficits-contrasts fiscal and monetary policy, and describes institutional mechanisms including the Finance Bill, Vote on Account, Revised Estimates, Re appropriations, Excess Grants, Outcome Budget, Guillotine and the roles of the Consolidated Fund, Contingency Fund and Public Account.

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