Which taxes and duties are not included in Section 270(1)?
The taxes and duties not included in Section 270(1) are the ones referred to in Articles 268, 269, and 269A of the Indian Constitution. These include:

- Duties levied by the Union on tobacco and other goods (Article 268)
- Taxes on the consumption or sale of electricity (Article 269)
- Taxes on the advertisements published in newspapers, journals, magazines, periodicals, etc., including radio and television advertisements (Article 269A)