https://www.taxtmi.com/caselaws?id=152838 Article 301 and Article 304(b) protect only lawful trade or commerce, so trade in intoxicants treated as extra commercium cannot be challenged as a protected freedom of trade. On that basis, the levy of sales tax on country liquor was not vulnerable to attack as an unreasonable restriction under Article 304(b). The same transaction could still amount to a taxable sale under the Bengal Finance (Sales Tax) Act, 1941, because the constitutional character of liquor as unprotected trade did not prevent its taxation under the sales tax law. en-us Thu, 06 Mar 1980 00:00:00 +0530 Thu, 11 Jul 2013 16:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152838 Article 301 and Article 304(b) protect only lawful trade or commerce, so trade in intoxicants treated as extra commercium cannot be challenged as a protected freedom of trade. On that basis, the levy of sales tax on country liquor was not vulnerable to attack as an unreasonable restriction under Article 304(b). The same transaction could still amount to a taxable sale under the Bengal Finance (Sales Tax) Act, 1941, because the constitutional character of liquor as unprotected trade did not prevent its taxation under the sales tax law. Case-Laws VAT and Sales Tax Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152838