2002 (1) TMI 1277

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....rds 'within the State' after the words 'turnover of sale of poultry reared by them in their own farm' in column 3 of the notification, by the issue of an appro- priate writ, direction or order." A writ of certiorari was also prayed for to quash exhibit P5 notice dated November 16, 2000 issued by the Sales Tax Officer, II Circle, Alappuzha. Learned single judge found no infirmity in the notice. Declaration prayed for was also rejected. Aggrieved by the same this appeal has been preferred. Writ petitioner is carrying on business of running poultry farm by rearing chicken and selling chicken, both live and meat. Petitioner having his poultry farm under the name Malar Poultry Farm at door No. 1/231, Sukkampalayam, Majara Oonjapalayam Village....

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....arms in other States like State of Tamil Nadu are denied exemption in respect of sale of poultry reared by them in their own farm at Tamil Nadu. Counsel submitted various notifications issued by the State Government granting exemption only to those poultry farms situated in the State of Kerala and denying the same to the poultry farms situated outside the State of Kerala is discriminatory and violative of article 14 of the Constitution of India. According to the counsel, it is also violative of article 301 of the Constitution of India. Counsel submitted subjecting the petitioner to levy of sales tax under the Kerala General Sales Tax Act while granting exemption to identical poultry farmers in the State of Kerala is highly discrimi- natory ....

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.... India. Article 301 of the Constitution reads as follows: "Article 301. Subject to the other provisions of this Part, trade, commerce and intercourse throughout the territory of India shall be free." The expressions "subject to the other provisions of this Part" according to us is very limited. That means while the general rule of freedom of trade and intercourse is enunciated in article 301, it may be subject to restrictions imposed by law under articles 302 and 303(2) and by State Legislature under article 304, subject to the limitations prescribed by articles 302 and 304 respectively. Apex Court in State of Madras N.K. Nataraja Mudaliar [1968] 22 STC 376; AIR 1969 SC 147, Lakshman v. State of Madhya Pradesh AIR 1983 SC 656, State o....