would also be limited as envisaged by Article
304(b) of the Constitution of India.
22. The State has not made any distinction between import ... taxation are reasonable and in
public interest within the meaning of Article 304
(b) [see para 35 (of AIR) of the decision in
Khyerbari
I. C. Golaknath & Ors vs State Of Punjab & Anrs.(With Connected ... on 27
liable to attack as
being unjustified under Entry 56.
Article 304(b) , properly construed, does not require that
laws passed under it must always ... that Article and it was struck down, it
could not reenact that Act under the Article and give it
retrospective effect. That Article contemplates
restrictions
Articles 302-325.
54. In Atiabari Tea Co. v. The State of Assam this Court was again dealing with Article 301 and Article 304
Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August
that article 286(1) (a)
of the Constitution read with the Explanation thereto and
construed in the light of article 301 and article 304
prohibits
State of
Rajasthan, [1963] 1 S. C. R. 491, followed.
Article 304 (a) allows the legislature of a State to impose
taxes on goods imported ... only if it comes within the terms of Art. 304 (a).
Article 304(a) enables the Legislature of a State to make
laws affecting trade
struck down on the ground that it violated Article 304
(a). This case further holds that lottery tickets in respect of lotteries
organised ... taxing state itself. Such discrimination
would be violative of Articles 301 and 304 (a) of the Constitution. He also
referred to the case
manufactured within the
State of Orissa in terms of Article 304(a) of the
Constitution.
c. In any case, the goods imported from outside
India ... State of Jharkhand do not
satisfy the requirement of Article 301 read with Article 304.
State Aggrieved by the said judgment have come
President. When the validity thereof was challenged on
the anvil of Article 304 (b) of the Constitution, this Court
had held that the levy ... Constitution. The State legislature,
therefore, validly enacted the Act under Article 246 [3] of
the Constitution.
The next question is: whether the validation provision
contained
