Amendment of article 271.

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....nt of article 271. 11. In article 271 of the Constitution, after the words "in those articles", the words, figures and letter ''except the goods and services tax under article 246A,'' shall be inse....

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....ed to in those articles ^1[except the goods and services tax under article 246A,] by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolida....