Finance, Property, Contracts
(1) Certain Union List stamp duties are levied by the central government but collected by Union Territories (where leviable there) or by the states themselves (where leviable there). (2) The proceeds of such a duty leviable within a state don't go into the Consolidated Fund of India - they're assigned directly to that state.
For certain specific duties, the Union sets the rate/rules, but the actual money collected stays entirely with the state where it was collected, rather than flowing through the central government's own treasury first - a form of pre-built revenue assignment for particular taxes.
This is why certain stamp duty revenue collected within a state is retained by that state directly, rather than the state having to wait for a share allocated back from the central Consolidated Fund of India.