tax will no longer be entirely additive to what accrues to the states from the divisible pool by way of their share from income tax revenue. If they try to collect some extra revenue from the profession tax, why, the swings-and-roundabouts formula will come to operate, their receipts from income tax will to that extent go down. As far as centre- states financial relations go, in other words, the more they change, the more they will remain the same.