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of <h1>State Legislatures Can Impose Taxes and Trade Restrictions Under Article 304 with Specific Constitutional Safeguards</h1> Article 304 of the Indian Constitution allows state legislatures to impose taxes and reasonable restrictions on interstate trade and commerce under specific conditions. The provision permits states to levy taxes on imported goods comparable to locally manufactured goods, ensuring non-discrimination. States can also impose trade restrictions in public interest, but require presidential sanction before introducing such legislative measures. The article balances state regulatory powers with principles of free interstate commerce.
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