Challenge to Trade Restrictions Under Article 301: High Court Examines VAT and Sales Tax Regulation Amendments.

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Full Text of the Document

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....Restriction on freedom of trade - violation of the mandate of Article 301 of the Constitution of India - the petitioners have not anywhere pleaded that even after the State amended the statutes and provided for a scheme of refund / rebate / set off, the so-called barrier still continues, or another barrier has been created - HC....