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Articles 306 to 309 of the Indian Constitution: Taxes on Professions, Trades, and Callings Introduction : The Indian Constitution incorporates provisions regarding the imposition and regulation of taxes on professions, trades, and callings. Articles 306 to 309 outline these provisions, focusing on the power of the Union and the states to levy and collect taxes for revenue purposes. 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 306: Taxes on professions, trades, and callings : Article 306 grants the power to the Union and the states to levy taxes on professions, trades, and callings. This provision enables the government to generate revenue through the taxation of various professional activities. The case of the State of Madras v. Gannon Dunkerley & Co. provides insights into the interpretation and application ...