What is the significance of the words "and such duties of excise on medicinal and toilet preparations" omitted by the Constitution (One Hundred and First Amendment) Act, 2016?
The significance of the words "and such duties of excise on medicinal and toilet preparations" omitted by the Constitution (One Hundred and First Amendment) Act, 2016 is that they refer to a specific type of tax levied on certain products (medicinal and toilet preparations) which was previously collected by the Union government but has been removed from their jurisdiction. The amendment removes this power from the Union government, indicating a change in the way taxes are levied and collected for these items.