All form of trade btw one state and other must be absolutely free
Tax be the only matter to stop goods from going to another state
Assam taxation act 1954, all the tea bags will be taxed which go to other states
from assam.
RULE 1
Direct and immediate test- any direct and immediate tax will be
unconstitutional
RULE 2
If the tax is indirect and remote it is constitutional
Rule 1: the rule of proportionality in the matters of trade and commerce will be
ascertained by the object of the act, not the nexis of the act.
Automobile transport lim. vs state of rajasthan
RULE 3
A. Regulatory tax
B. Compensatory tax.
Central sales tax CST i.e. interstate tax is violative, but is constitutional because is
form of compensatory tax and regulatory tax.
2006
Jindal stainless steel company vs State of Haryana
Entry tax was made constitutional. Direct and immediate tax is not the only tax,
everything cannot be put on the direct and immediate tax depends on the facts and
circumstances of the case.
If the stste of TN produces a lot of timber and all the export to Andhra Pradesh is
ban, than it is unconsti
State has power to impose tax, every case canot go to court, else it will be
discretion of court.
What type of goods can you sell? Can the govt stop the supply of drug, alcohol?
State has the right to regulate; goods only for public interest can be saved under
301.
If you have won the lottery, you cannot claim the lottery; it is not saved under 301.
301 is constitutional right not FR, FR comes first, then constitutional rights.
1st time the business of money landing was taken up. SC said it is against the very
interest of public interest or public policy. Money landing technically is not a
business.
In India we basically don not have the commerce clause, but 301 – 307 can be
called commerce clause. But not freely used, lot of restrictions and provisions.
Article 302
Parliament has the power to make any law restricting trade and commerce only
subject to public interest.
Hoke vs USA
Defence of India rules there are rules regarding stopping the immigrants.
Selling of grains can be stopped during war to serve them to army and other people
and that’s for bigger public interest.
Article 25
Essentiality test determines the codified and uncodified part of religion. Because
court or constitution canot interfere with the uncodified part.
Also, it must be essential part, if it is not essential part of the religion and is
uncodified, it still can be struck down.
S P Mittal vs UIO
3 students of believers of Jeyoha witness were expelled from school for not
standing for National Anthem.
Why your larger right of praying is lesser compared to larger public rights?
Sec 295 of IPC and sec 153 (a) of IPC, creating religious enimity btwn two group
is criminal offence under IPC.
Removing the pandas and on particular denomination which Is not integral part of
it would not be under this article.
How many times will the arti happen, this is total religious matter and court won’t
interfere.
Art 26 have their own properties, ownership s basically trust, and trust are saved
under art 26.
If today govt wants to own a property, whether the govt will stop them? NO,
Ayodhaya temple is under the UOI and UP govt. govt by law can take any
property.
ARTICLE 27
Tax/Fee
No compulsion to pay taxes and that tax can be used to promote any religion.
ARTICLE 28
Religious instruction and religious worship
Imparting religious knowledge
1. No religious instruction will be imparted in school wholly funded by
state.
Dav college Bhatinda vs. state of Punjab