competition in focus magazine subscription Published this articles page no 116 The Constitution empowered both the Union and the States to raise revenues from different sources of taxation and also assigned responsibilities to incur expenditure through subjects in three lists-Union List State List and Concurrent List-in the Seventh Schedule. By Constitutional design this distribution has assigned higher and more buoyant taxation and resource raising powers to the Union Government whereas higher responsibilities for incurring expenditure have been assigned to the Slates. competition in focus magazine subscription
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