TABLE OF CONTENTS TABLE OF CASES; RESEARCH METHODOLOGY; Contextual Framework; Scope and Limitation; Method of Analysis; Research Questions; Mode of Citation; I. INTRODUCTION; Article 265-No taxation without representation; II. RULES OF INTERPRETATION OF THE TAX PROVISIONS OF THE CONSTITUTION; Ancillary powers Limitations on ancillary powers; III. RETROSPECTIVE TAXATION; IV. DELEGATION OF THE POWER TO TAX AND ITS LIMIT A TIONS; Cases which deal with delegation to the executive government; Cases which deal with delegation to local self- government; V. DISTINCTION BETWEEN FEE AND TAX; The important characteristics of fee; TAXES ON COMMODITIES; Compulsory Acquisition Excise Duty; Vll. EQUALITY BEFORE LAW AND THE POWER OF TAXATION; Exemptions; Decisions where the Courts have struck down classification as violative of Article; Confiscatory and expropriatory laws Challenge under Article; VIII. TAXATION POWERS RELATING TO INTER-STATE TRADE AND COMMERCE; IX. INTER-GOVERNMENTAL TAX IMMUNITIES; CONCLUSION; BIBLIOGRAPHY; ANNEXURES