https://www.taxtmi.com/caselaws?id=290875 Commercial-crop marketing regulation under the Madras Commercial Crops Markets Act, 1933 was treated as a reasonable public-interest restriction on trade under Article 19(6). Licensing, registration, market control, compulsory use of licensed premises and arbitration provisions were generally valid, but unrestricted licensing discretion and the prohibition on unregistered persons conducting business were invalid to the extent they imposed arbitrary or prohibitory restraints. The Section 11 levy was treated as a tax in substance, while its explanation operated as an evidentiary rule rather than a tax on inter-State sales. Existing-law protection preserved validity against the Article 301 challenge, and exemptions and selective area notification did not establish discrimination under Article 14. en-us Fri, 10 Jul 1953 00:00:00 +0530 Tue, 20 Oct 2020 11:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290875 Commercial-crop marketing regulation under the Madras Commercial Crops Markets Act, 1933 was treated as a reasonable public-interest restriction on trade under Article 19(6). Licensing, registration, market control, compulsory use of licensed premises and arbitration provisions were generally valid, but unrestricted licensing discretion and the prohibition on unregistered persons conducting business were invalid to the extent they imposed arbitrary or prohibitory restraints. The Section 11 levy was treated as a tax in substance, while its explanation operated as an evidentiary rule rather than a tax on inter-State sales. Existing-law protection preserved validity against the Article 301 challenge, and exemptions and selective area notification did not establish discrimination under Article 14. Case-Laws Indian Laws Fri, 10 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290875