Substitution of new Article for Article 270

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....- 'Taxes levied and distributed between the Union and the States. 270. (1) All taxes and duties referred to in the Union List, except the duties and taxes referred to in Articles 268 and 269, respectively, surcharge on taxes and duties referred to in Article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India a....