Article 273 of Constitution of India "Grants in lieu of export duty on jute and jute products"
(1) There shall be charged on the Consolidated Fund of
India in each year as grants-in-aid of the revenues of the
State of Assam, Bihar, Orissa and West Bengal, in lieu of
assignment of any share of the net proceeds in each year of
export duty on jute and jute products to those States, such
sums as may be prescribed.
(2)The sums so prescribed shall continue to be charged on the Consolidated Fund of India so long as any export duty on jute or jute products continues to be levied by the Government of India or until the expiration of ten years from the commencement of this Constitution, whichever is earlier.
(3)In this Article, the expression "prescribed" has the same meaning as in Article 270.
Article 274 of Constitution of India "Prior recommendation of President required to Bills affecting taxation in which States are interested"
(1) No Bill or amendment which imposes or varies any tax
which varies any tax or duty in which States are interested,
or which varies the meaning of the expression "agricultural
income" as defined for the purposes of the enactments
relating to Indian income-tax, or which affects the
principles on which under any of the foregoing distributable
to State, or which imposes any surcharge for the purposes of
the Union as is mentioned in the foregoing provisions of
this Chapter, shall be introduced or moved in either House
or Parliament except on the recommendation of the President.
(2) In this Article, the expression "tax or duty in which
States are interested" means-
(a) a tax or duty the whole or part of the net proceeds
whereof are assigned to any State; or
(b) a tax or duty by reference to the net proceeds whereof
sums are for the time being payable out of the Consolidated
Fund of India to any State.