What is the distinction between taxes levied under Article 246A and other taxes mentioned in Section 270(1)?
The distinction between taxes levied under Article 246A and other taxes mentioned in Section 270(1) is that the taxes levied under Article 246A are specifically for the purposes of trade, commerce, and inter-State transactions. These taxes are collected by the Government of India and distributed between the Union and the States as per Section 270(2). The other taxes mentioned in Section 270(1) are those referred to in the Union List except for the duties and taxes specified in Articles 268, 269, and 269A. These taxes are also collected by the Government of India but their distribution between the Union and the States may have different provisions compared to the taxes levied under Article 246A.