Article 277 of Constitution of India "Savings"
Any taxes, duties, cesses or fees which, immediately before the commencement of this Constitution, were being lawfully levied by the Government of any State or by any municipality or other local authority or body for the purposes of the State, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.
Article 279 of Constitution of India "Calculation of "net proceeds", etc"
(1) In the foregoing provisions of this Chapter, "net
proceeds" means in relation to any tax or duty the proceeds
thereof reduced by the cost of collection, and for the
purposes of those provisions the net proceeds of any tax or
duty, or of any part of any tax or duty, in or attributable
to any area shall be ascertained and certified by the
Comptroller and Auditor-General of India, whose certificate
shall be final.
(2) Subject as aforesaid, and to any other express provision
of this Chapter, a law made by Parliament or an order of the
President may, in any case where under this Part the
proceeds of any duty or tax are, or may be, assigned to any
State, provide for the manner in which the proceeds are to
be calculated, for the time from or at which and the manner
in which any payments are to be made, for the making of
adjustments between one financial year and another, and for
any other incidental or ancillary matters.