Article 274 of the Constitution of India

any tax or duty in which States are interested, orwhich varies the meaning of the expression “agricultural income” as defined for the purposes of the enactments relating to Indian income-tax, or which affects the principleson which under any of the foregoing provisions of this Chapter moneys are or may be distributable to States, or which imposes any such surcharge for the purposes ofthe Union as is mentioned in the foregoing provisions of this Chapter, shall be introduced or moved in either House of Parliament except on the recommendation ofthe President. (2) In this article, the expression “tax or duty in which States are interested” means— (a) a tax or duty the whole or part of the net proceeds whereof are assigned to any State; orSurcharge on certain duties andtaxes for purposesof the Union. Grants in lieu of export duty on juteand jute products. Prior recommendation ofPresident requiredto Bills affectingtaxation in whichStates areinterested.THE CONSTITUTION OF INDIA (Part XII. —Finance, Property, Contracts and Suits. — Arts. 271—274.)164 (b) a tax or duty by reference to the net proceeds whereof sums are for the time being payable out ofthe Consolidated Fund of India to any State.