Article 47.
16. Article 301 reads as:
"301. Freedom of trade, commerce and intercourse.-Subject
to the other provisions of this part, trade, commerce ... right given by this article to freely carry on trade,
commerce and intercourse throughout the territory of India
is undisputedly subject to the same restrictions
that taxes which M and
immediately restrict trade and interfere with the flow of
trade and commerce do offend Article 301 Similarly, non-
fiscal measures ... Government and the local
authorities do provide several trading facilities to promote
trade and commerce with and within the State in the form of
laying
declares that "subject to the other
provisions of this part, trade, commerce and intercourse
throughout the territory of India shall be free ... measures imposing compensatory
taxes for the use of trading
facilities did not hamper trade,
commerce and intercourse but rather
facilitated them and, therefore,
were
declares that "subject to the other provisions of this Part. trade, commerce and intercourse throughout the territory of India shall be free ... measures imposing compensatory taxes for the use of trading facilities did not hamper trade, commerce and intercourse but rather facilitated them and, therefore, were
rand it
reads thus :
"'business' includes
(i) any trade, commerce of manufacture or any adventure or
concern in the nature of trade ... commerce or manufacture whether or not such trade,
commerce, manufacture, adventure or concern is carried on or undertaken with a
motive to make gain
Article 47.
16. Article 301 reads as:
"301. Freedom of trade, commerce and intercourse.-Subject
to the other provisions of this part, trade, commerce ... right given by this article to freely carry on trade,
commerce and intercourse throughout the territory of India
is undisputedly subject to the same restrictions
goods within the State or in the course
of inter-State trade or commerce, he was not liable to pay
the purchase tax. While ... goods within the
State or in the course of inter-state trade or commerce (iv)
the purchasing dealer shall be liable
carries the
heading "Goods of special importance in Inter-State Trade or
Commerce". Section 14 declares certain goods to be of
special importance ... inter-State trade and commerce,
hereinafter referred to as "declared goods". The first
clause, introduced in 1976+ is cereals. As many
Parliament by law to be of
special importance in inter State
trade or commerce; or
(a) a tax on the sale or
purchase of goods ... Parliament by
law to be of special
importance in inter-State
trade or commerce; or
(b) a tax on the sale or
purchase of goods
declared
certain goods to be of special importance in inter-State
trade or commerce. In the list of goods, set out in Section
14, `Iron ... must have in
contemplation some commodity which is actually traded in
inter-state trade or commerce. If rough cast iron castings
are treated as something
