https://www.taxtmi.com/article/detailed?id=7084 The nine judge reference held that Article 301 does not preclude taxation generally; only protectionist or hostile discriminatory taxes are prohibited by Article 304(a). Clauses (a) and (b) of Article 304 are disjunctive; a levy breaching 304(a) cannot be validated by 304(b). The compensatory tax theory was rejected and earlier cases to that effect were overruled. A tax on entry of goods into a local area is permissible if non discriminatory, and States may equalise burdens or grant non hostile incentives; certain issues were reserved for later proceedings. en-us Wed, 16 Nov 2016 17:01:03 +0530 Wed, 16 Nov 2016 17:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7084 The nine judge reference held that Article 301 does not preclude taxation generally; only protectionist or hostile discriminatory taxes are prohibited by Article 304(a). Clauses (a) and (b) of Article 304 are disjunctive; a levy breaching 304(a) cannot be validated by 304(b). The compensatory tax theory was rejected and earlier cases to that effect were overruled. A tax on entry of goods into a local area is permissible if non discriminatory, and States may equalise burdens or grant non hostile incentives; certain issues were reserved for later proceedings. Articles Other Topics Wed, 16 Nov 2016 17:01:03 +0530 https://www.taxtmi.com/article/detailed?id=7084