The reason why I have chosen this issue for writing is that it deals with distribution of revenue collected to states and also because there has been much controversy about this which I feel needs to be properly understood.
At the beginning at para 6 of the Notification under Article 280 of the Constitution, it has been said, “While making its recommendations, the Commission shall have regard, among other considerations”. That means this is not exhaustive, as the expression, "among other things". So the considerations in para 6 are more flexible but the areas where recommendations will be made as
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