What were the recommendations of Sarkaria Commission?

In June 1983, the central government appointed Sarkarian commission under the chairmanship of Justice R.S. Sarkaria to review the scope and working of constitutional provisions on centre-state relations. After discussion with various state governments on several issues in Union-state relations, the commission submitted its report on October 27, 1987. The Sarkarian commission favoured a strong Centre as the only safeguard to national integrity. It recommended that residuary power of legislation regarding taxation matters should remain with Parliament while the residuary powers for issues other than taxation should be placed in the Concurrent List. But it did not support centralization of power in the Union government. The Commission also recommended establishment of a permanent Inter-State Council under Article 263 of the Constitution as a forum to discuss many of the problems of common Union-State interests. It sought to promote a balanced approach towards division of powers in India.It suggested that whenever the Union proposes to undertake legislation with respect to a matter in the Concurrent List, there should be prior consultation not only with the State governments independently but also collectively with the InterGovernmental Council should be established under Article 268. In the light of Sarkaria commission report, the National Front Government established the Inter- State Council through _________ _____ ___ ___ ___ _________ ___ ___ ___ __________ _______ ______.
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