https://www.taxtmi.com/caselaws?id=169508 A taxing measure infringes Article 301 only if it directly and immediately restricts the free flow of trade, commerce or intercourse; the mere imposition of tax does not, by itself, attract the constitutional prohibition. The Supreme Court noted that the Kerala High Court had struck down the Luxury Tax on Tobacco (Validation) Act, 1964 and the notification without first determining whether they actually operated as a direct and immediate impediment to trade. It further clarified that Kalyani Stores turned on its special facts and did not establish a general rule that every tax on imported goods violates Article 301. The High Court's invalidity finding could not stand and the matter required reconsideration on the correct constitutional test. en-us Wed, 30 Jul 1969 00:00:00 +0530 Tue, 10 Nov 2015 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169508 A taxing measure infringes Article 301 only if it directly and immediately restricts the free flow of trade, commerce or intercourse; the mere imposition of tax does not, by itself, attract the constitutional prohibition. The Supreme Court noted that the Kerala High Court had struck down the Luxury Tax on Tobacco (Validation) Act, 1964 and the notification without first determining whether they actually operated as a direct and immediate impediment to trade. It further clarified that Kalyani Stores turned on its special facts and did not establish a general rule that every tax on imported goods violates Article 301. The High Court's invalidity finding could not stand and the matter required reconsideration on the correct constitutional test. Case-Laws Central Excise Wed, 30 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169508