Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 110] [Article 366] [Constitution] Constitution Subarticle Article 366(28) in Constitution of India (28)"taxation" includes the imposition of any tax or impost, whether general or local or special, and "tax" shall be construed accordingly;