Explain the role of cess levied for specific purposes under any law made by Parliament in Section 270(1).
In Section 270(1), cess levied for specific purposes under any law made by Parliament is mentioned along with other taxes and duties referred to in the Union List. These taxes and duties are to be levied and collected by the Government of India, and their distribution between the Union and the States will be done according to the provisions specified in clause (2). The role of the cess levied for specific purposes is to contribute to the funds allocated for those specific purposes under the law made by Parliament.