What is the role of the Legislature of a State in imposing taxes?
The role of the Legislature of a State in imposing taxes is to make laws for the imposition of any such tax as mentioned in clause (1), but no such law shall have any effect unless it has been reserved for the consideration of the President and received his assent. Additionally, if the law provides for the fixation of the rates and other incidents of the tax by means of rules or orders made under the law by any authority, the law must provide for the previous consent of the President being obtained to the making of any such rule or order.