Justice DY Chandrachud: The exclusive powers held by state and centre on taxation was an imp legislative part. according to article 246A both parliament and state legislature has equal power to legislate on matters of taxation
Justice DY Chandrachud: there are 2 significant part of GST council voting structure. union has 1/3 td vote share and 2/3 for states. GST council is an area of political contestations as well. it impacts federalism.
Justice DY Chandrachud: 246A treats state and centre as equal. Article 279 says state and centre cannot act independent of each other. This also points towards competitive federalism.
Justice DY Chandrachud: Dual layer federalism is known as layer cake federalism and multi layer federalism is like marble cake federalism. when constitution is read as whole union has been granted more power.
