Explain the implications of the amount apportioned to a State under clause (1) not forming part of the Consolidated Fund of India.
The implications of the amount apportioned to a State under clause (1) not forming part of the Consolidated Fund of India are that this amount is separate from the general funds available for use by the central government. It ensures transparency and accountability, as it keeps track of the specific taxes and duties collected for distribution between the Union and the States, without being mixed with other revenues or expenditures in the Consolidated Fund of India. This segregation helps maintain a clear distinction between the financial responsibilities and resources allocated to each level of government (central vs state).