https://www.taxtmi.com/caselaws?id=152605 Article 289 was construed as conferring immunity only from Union taxation directly on a State's property or income, not from indirect levies connected with import, export, production or manufacture. Customs duties on import or export of State-owned property used outside clause (2) were therefore not barred, because they operate as trade-related imposts rather than direct property taxes. Excise duties on manufacture or production of State property were likewise held outside the constitutional immunity for the same reason. Clause (2) and (3) were read as confirming that State trading activities and related property may be subjected to Union taxation. en-us Fri, 10 May 1963 00:00:00 +0530 Tue, 17 Dec 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152605 Article 289 was construed as conferring immunity only from Union taxation directly on a State's property or income, not from indirect levies connected with import, export, production or manufacture. Customs duties on import or export of State-owned property used outside clause (2) were therefore not barred, because they operate as trade-related imposts rather than direct property taxes. Excise duties on manufacture or production of State property were likewise held outside the constitutional immunity for the same reason. Clause (2) and (3) were read as confirming that State trading activities and related property may be subjected to Union taxation. Case-Laws Customs Fri, 10 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152605