State power to levy inter state trade duties may continue under agreement, but is subject to presidential termination or modification. Certain Part B States that previously levied duties on inter state imports or exports could continue to do so only pursuant to an agreement with the Union and for a limited transitional period set by that agreement; the President was empowered to terminate or modify such agreements after consideration of the Finance Commission's report. The provision has been omitted by subsequent constitutional amendment.
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Provisions expressly mentioned in the judgment/order text.
State power to levy inter state trade duties may continue under agreement, but is subject to presidential termination or modification.
Certain Part B States that previously levied duties on inter state imports or exports could continue to do so only pursuant to an agreement with the Union and for a limited transitional period set by that agreement; the President was empowered to terminate or modify such agreements after consideration of the Finance Commission's report. The provision has been omitted by subsequent constitutional amendment.
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