Article 304: Restrictions on trade, commerce and intercourse among States

The Constitution of IndiaCentral Constitution · 1950

About this text. The article text here was extracted from the official PDF automatically and is known to be incomplete: some articles are cut short and run into the next article’s heading, and none of the twelve Schedules are present, including the Seventh Schedule. The official PDF is complete; treat it as the record.

Notwithstanding anything in article 301 or article 303, the Legislature of a State may by law—

(a) impose on goods imported from other States 1[or the Union territories] any tax to which similar goods manufactured or produced in that State are subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced; and 179 Freedom of trade, commerce and intercourse.

Where this provision sits

Act	The Constitution of India
Article	304
Marginal note	Restrictions on trade, commerce and intercourse among States
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	13

Judgments that turned on this provision

CWP/15641/1992 of THE PRINTER HOUSE LTD. Vs STATE OF HARYANA AND ORS.High Court of Punjab and Haryana · 2025-11-10
M/S U.P.ASBESTOS LIMITED vs THE STATE OF RAJASTHAN AND ORS.Supreme Court of India · 2025-09-24
STATE OF KERALA AND OTHERS vs FR.WILLIAM FERNANDEZ ETC ETCSupreme Court of India · 2017-10-09
STATE OF U.P. & ORS. vs JAI PRAKASH ASSOCIATES LTD.Supreme Court of India · 2013-10-18
JAIPRAKASH ASSOCIATES LTD vs STATE OF M.P. & ORS.Supreme Court of India · 2008-12-18
OP/434/1996 of THRESSIAMMA L.CHIRAYIL Vs STATE OF KERALAHigh Court of Kerala · 2006-12-18
SCA/8953/2004 of EAGLE CORPORATION PVT LTD Vs STATE OF GUJARATHigh Court of Gujarat · 2006-10-10

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