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SHORT ANSWER: Supreme Court judgments have clarified the distribution of tax powers between the Centre and the States as per the Constitution of India. DETAILS: - The Supreme Court has interpreted Articles 246 and 248 of the Constitution, which define the legislative powers of the Centre and States regarding taxation. - Key judgments have reinforced the principle of federalism, ensuring that both levels of government can levy taxes within their respective jurisdictions. PUNISHMENT / IMPLICATIONS (if applicable): - N/A SOURCE: - Constitution of India, Articles 246 and 248
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