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Section 304 – Constitution of India

Constitution of India

 

 

304. Restrictions on trade, commerce and intercourse among States.

 

Notwithstanding anything in article 301 or article 303, the Legislature of a State may by law-

 

(a) Impose on goods imported from other States 1[or the Union territories] any tax to which similar goods manufactured or produced in that State are subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced; and

 

(b) Impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that State as may be required in the public interests:

 

Provided that no Bill or amendment for the purposes of clause (b) shall be introduced or moved in the Legislature of a State without the previous sanction of the President.

 

1. Ins. by the Constitution (Seventh Amendment) Act, 1956, sec. 29.

 

 

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Constitution of India

 

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