1. 1.1 ▸ Tax and sovereignty

    2. 1.2 ▸ Direct versus indirect tax

    3. 1.3 ▸ Article 265: ‘levy’ and ‘collect’

    4. 1.4 ▸ Federalism and tax

    5. 1.5 ▸ Interpretation of taxing statute

    6. 1.6 ▸ Surcharge and cess

    7. 1.7 ▸ Fees and taxes

    8. ☆ Feedback