Article 270 of the Indian Constitution deals with the distribution of revenues between the Centre and the States.

Sales Tax is a source of revenue for the State Governments, not the Central Government.

Corporate Tax is a source of revenue for the Central Government, not the State Governments.

Income Tax is a type of tax that is levied by both the Central and State Governments.

Customs Duty is a type of tax that is levied only by the Central Government.

Land Revenue is a type of tax that is levied only by the State Governments.

Income Tax is a type of tax that is shared between the Central and State Governments.

Excise Duty is a type of tax that is levied by the Central Government but collected by the State Governments.

Land Revenue is a type of tax that is levied by the State Governments but collected by the Central Government.

Revenue Deficit Grant is a type of grant that is given by the Central Government to the State Governments to cover their revenue deficit.

Plan Grant is a type of grant that is given by the Central Government to the State Governments for specific purposes.

Non-Plan Grant is a type of grant that is given by the Central Government to the State Governments for non-specific purposes.

Ways and Means Advance is a type of loan that is given by the Central Government to the State Governments to tide them over temporary financial difficulties.

Medium-Term Loan is a type of loan that is given by the Central Government to the State Governments for specific purposes.

Long-Term Loan is a type of loan that is given by the Central Government to the State Governments for non-specific purposes.