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of <h1>Interstate Commerce Tax Limits: Parliament Sets Rules to Prevent Arbitrary Taxation of Goods and Services Across State Borders</h1> This constitutional provision restricts state governments from imposing taxes on goods and services supplied outside the state or during import/export processes. Parliament retains the authority to formulate principles determining when such supplies occur. The provision aims to regulate interstate trade and commerce by preventing arbitrary taxation, ensuring a uniform approach to goods and services transactions across different states.
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