will then offend against Article 301 and will be valid only if it comes within the terms of Article 304 ... thus offends against Article 301. It will be valid only if it comes within the terms of Article 304(a).
10. It is manifest that
infringement of the guaranteed under article 301 , the further question as to whether the statute is saved under article 304(b) does not arise ... notification granting exemptions operated discriminately both under article 14 , article 301 and article 304. We have already noticed some of them while considering the violation
shall now proceed to examine the relevant articles of the Constitution. Article 304 , which is alleged to have been infringed in the passing ... This Article covers precisely cases that come within the mischief of the proviso. If that Article docs not govern the proviso to Article 304
units supplying goods to the aforesaid specified undertakings is violative of article 304(a) of the Constitution. Reliance on behalf of the writ petitioner ... infringe article 301 and article 303(1) cannot be sustained."
7. Sri A. Venkataramana, learned Government Pleader for Commercial Taxes, submitted that article
States within the meaning of Article 301 of the Constitution. As is manifest, Article 304 is an exception to Article 301 of the Constitution ... Article 301 and the prohibition contained in Article 303(1) could be sustained on the basis of clause (a) of Article 304 only
view the same is clearly violative of article 301 read with article 304(a) of the Constitution."
13. In Considering the lottery tickets case ... free flow of trade, commerce and intercourse is hampered. Article 301 read with article 304(a) of the Constitution is violated.
16. Finally, what
provisions of Article 301 , and its validity could be sustained only if it satisfied the requirements of Article 302 or Article 304.
17. The next ... compensatory in nature, it is not violative of Article 301 of the Constitution and Article 304 is not attracted.
21. The next question that arises
Article 302 relaxes the restriction placed by Article 301 in favour of Parliament, nevertheless Article 303 restricts that relaxation referred to in Article 302. Article ... goods and would not offend against Article 301. But by reason of Articles 303(1) and 304(a) , a sales tax, whether imposed
similar goods manufactured and produced in Andhra Pradesh, thereby contravening Article 304(a) of the Constitution of India.
2. Section 2(c) of the Central ... skins. The Supreme Court struck down the rule as offending Article 304(a) of the Constitution. The Supreme Court noticed that while Clauses
outside the purview of Article 301. When once it stands outside the purview of Article 301 , the operation of Article 304 of the Constitution ... discrimination decreed by Article 303(1) unless Parliament makes the declaration under Article 303(2) , the State power contained in Article 304(b) is made
