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Question 28 of 42

Q.List out any three taxes, that are levied and collected by the Union but assigned to the States, according to Article-269.

Puducherry TnboardTamil Nadu HSC (DGE) Commerce Board 2023Subjective· 3mImportance★★★★★
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Article 269 lists taxes levied and collected by the Union but assigned to the States — e.g. inter-State sale/purchase of goods, consignment of goods, and terminal taxes on goods/passengers.

Article 269 of the Constitution deals with taxes that are levied and collected by the Union Government but whose entire proceeds are handed over (assigned) to the States. Three of these taxes are:

  1. Taxes on the sale or purchase of goods (other than newspapers) in the course of inter-State trade or commerce.
  2. Taxes on the consignment of goods in the course of inter-State trade or commerce.
  3. Terminal taxes on goods or passengers carried by railway, sea or air. …

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