How are tax amounts used for payment of taxes by States under article 246A treated in regards to the Consolidated Fund of India?
According to the context provided, when 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. Similarly, when 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.