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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Trade and Commerce Restrictions: States Authorized to Maintain Import-Export Taxes Under Specific Constitutional Conditions for Decade</h1> The statutory provision addresses trade and commerce restrictions for certain states in Part B of the First Schedule. It allows states that previously levied import or export taxes to continue doing so through an agreement with the Government of India, subject to specific conditions. The provision permits such taxation for up to ten years from the Constitution's commencement, with the President retaining the power to modify or terminate the agreement after five years based on the Finance Commission's report.
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