SHORT ANSWER:
The Supreme Court has addressed the balance of power between state and central governments regarding taxation authority in various judgments, notably in the case of "State of West Bengal v. Union of India."
DETAILS:
- The Supreme Court ruled on the distribution of taxation powers between the Centre and the States.
- It emphasized the importance of the Constitution in defining the scope of taxation authority.
PUNISHMENT / IMPLICATIONS (if applicable):
- Not applicable in this context.
SOURCE:
- Constitution of India, Article 246 and relevant Supreme Court judgments.
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