What is the procedure for distributing all taxes and duties mentioned in Section 270(1) between the Union and States?
The procedure for distributing all taxes and duties mentioned in Section 270(1) between the Union and States is as follows:

1. All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles 268, 269, and 269A, are levied and collected by the Government of India. These include the tax collected by the Union under clause (1) of article 246A.

2. The amount collected as tax is then distributed between the Union and the States in the manner provided in clause (2). This distribution may be influenced by various factors, such as the principle formulated by Parliament for determining the place of supply, when a supply takes place in the course of inter-State trade or commerce.

3. The amount apportioned to a State under the specific provisions mentioned in this context shall not form part of the Consolidated Fund of India.

4. Where an amount collected as tax levied under clause (1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India.

5. Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.