<s>[INST] Article 272 of Indian Constitution [/INST] Taxes which are levied and collected by the Union and may be distributed between the Union and the States Union duties of excise other than such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied and collected by the Government of India, but, if Parliament by law so provides, there shall be paid out of the Consolidated Fund of India to the States to which the law imposing the duty extends sums equivalent to the whole or any part of the net proceeds of that duty, and those sums shall be distributed among those States in accordance with such principles of distribution as may be formulated by such law"
Article 273 of Indian Constitution,"Grants in lieu of export duty on jute and jute products
(1) There shall be charged on the Consolidated Fund of India in each year as grants in aid of the revenues of the State of Assam, Bihar, Orissa and West Bengal, in lieu of assignment of any share of the net proceeds in each year of export duty on jute and jute products to those States, such sums as may be prescribed
(2) The sums so prescribed shall continue to be charged on the Consolidated Fund of India so long as any export duty on jute or jute products continues to be levied by the Government of India or until the expiration of ten years from the commencement of this Constitution, whichever is earlier
(3) In this article, the expression prescribed has the same meaning as in Article 270"," </s>