https://www.taxtmi.com/caselaws?id=165268 Article 301 does not bar every tax; only measures that directly and immediately impede the free flow of trade, commerce and intercourse. A levy that is regulatory in character, or compensatory for use of trading facilities such as roads, is treated as outside the mischief of Article 301. On the stated facts, the motor vehicles tax was imposed on vehicles using or kept for use on Rajasthan roads and was regarded as a charge for road use and maintenance rather than a tax on trade itself. The majority treated it as valid without Article 304(b) compliance, while the dissent viewed it as a direct restriction requiring presidential sanction. en-us Mon, 09 Apr 1962 00:00:00 +0530 Mon, 10 Mar 2025 18:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165268 Article 301 does not bar every tax; only measures that directly and immediately impede the free flow of trade, commerce and intercourse. A levy that is regulatory in character, or compensatory for use of trading facilities such as roads, is treated as outside the mischief of Article 301. On the stated facts, the motor vehicles tax was imposed on vehicles using or kept for use on Rajasthan roads and was regarded as a charge for road use and maintenance rather than a tax on trade itself. The majority treated it as valid without Article 304(b) compliance, while the dissent viewed it as a direct restriction requiring presidential sanction. Case-Laws Indian Laws Mon, 09 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165268