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Schedule VII to the Constitution distinguishes between the Union, State and Concurrent Lists. The lesson highlights a specific rule for when both Centre and State legislate on the same Concurrent List entry. What is that rule?
Answer & Solution
Correct answer: A.
1. The Concurrent List allows both Centre and State to legislate.
2. In case of conflict, the lesson states the Union Government's law prevails.
3. The other rules of "State always wins" or "first-in-time wins" do not reflect the constitutional position.
4. Supreme Court reconciliation is not the constitutional default; supremacy of Union law is.
_Source: ICSI CS Executive Paper 4 (Tax Laws) — Lesson 1: Direct Taxes — At a Glance, pp. 10-22._
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