PART V
FREEDOM OF TRADE, COMMERCE WITHIN INDIA
Part XIII of the Constitution contemplates ‘economic unity’ among the states. The Constitution guarantees freedom of trade, commerce and intercourse and prohibits imposition of taxes by the states in regional interest. This guarantee came to be tested in 1961 with an Assam law that levied a tax on the quantity of goods transported through the state’s inland waterways and roads. Because the law did not account for the distance covered for transportation, the Supreme Court invalidated it when it interfered with the dispatch of tea from Assam to Calcutta. Currently, states can impose non-discriminatory entry tax to share the tax burden between importing and exporting states, but protectionist regional taxes remain prohibited.
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هذه القصة مأخوذة من طبعة August 12, 2022 من The Times of India Mumbai.
ابدأ النسخة التجريبية المجانية من Magzter GOLD لمدة 7 أيام للوصول إلى آلاف القصص المتميزة المنسقة وأكثر من 9,000 مجلة وصحيفة.
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هذه القصة مأخوذة من طبعة August 12, 2022 من The Times of India Mumbai.
ابدأ النسخة التجريبية المجانية من Magzter GOLD لمدة 7 أيام للوصول إلى آلاف القصص المتميزة المنسقة وأكثر من 9,000 مجلة وصحيفة.
بالفعل مشترك? تسجيل الدخول
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