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Articles 285 to 288 of the Indian Constitution: Exemption of Property from Taxes for Union and States Introduction : The Indian Constitution includes provisions related to the exemption of property from taxes for the Union and the states. Articles 285 to 288 outline these provisions, focusing on the exemption of property owned by the Union or a state from taxes imposed by the other authority. 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 285: Exemption of property of the Union from state taxes : Article 285 grants exemption to property owned by the Union from being subjected to state taxes. This provision ensures the autonomy and independence of the Union in managing its property and finances without interference from the states. The case of Union of India v. State of Bombay provides insights into the interpretatio...