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Articles 276 to 278 of the Indian Constitution: Taxes on Professions, Trades, and Employment Introduction : The Indian Constitution encompasses provisions pertaining to the imposition and regulation of taxes on professions, trades, and employment. Articles 276 to 278 delineate these provisions, outlining the principles and procedures for levying such taxes. In this article, we engage in a comprehensive discussion, exploring the relevance of these articles in the modern era and analyzing relevant case laws that shed light on their significance in contemporary India. Article 276: Taxes on professions, trades, callings, and employments : Article 276 grants authority to the states to levy taxes on professions, trades, callings, and employments. This provision aims to generate revenue for the states and ensure a fair distribution of the tax burden. The case of t he State of Madras v. Gannon Dunkerley & Co. provides insights into the interpretation and application of Article 276. The Su...