9911796707
TMI Blog2012 (10) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the earlier entries relating to entry 22, was substituted by the following with effect from April 1, 1994: "22. Raw silk and silk yarn imported from outside the country Four per cent". 2. I have heard the learned counsel appearing for the petitioners and the learned Additional Government Advocate appearing for the respondent. The sole contention urged by the learned counsel for the petitioners is that the impugned amendment is violative of articles 301 and 304 of the Constitution of India. Therefore, the only question that requires to be examined is as to whether the impugned amendment offends articles 301 and 304 of the Constitution. 3. Re. Article 301: It is relevant to quote article 301 which reads as follows: "301. Freedom of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplex and difficult. However, in interpreting the provisions of the Constitution we must always bear in mind that the relevant provision 'has to be read not in vacuo but as occurring in a single complex instrument in which one part may throw light on another' (Vide James v. Commonwealth of Australia [1936] AC 578 at page 613). In construing article 301 we must, therefore, have regard to the general scheme of our Constitution as well as the particular provisions in regard to taxing laws. The construction of article 301 should not be determined on a purely academic or doctrinaire considerations; in construing the said article we must adopt a realistic approach and bear in mind the essential features of the separation of powers on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by article 301 a rational and workable test to apply would be: Does the impugned restriction operate directly or immediately on trade or its movement? It is in the light of this test that we propose to examine the validity of the Act under scrutiny in the present proceedings. (52) We do not think it necessary or expedient to consider what other laws would be affected by the interpretation we are placing on article 301 and what other legislative entries would fall under Part XIII. We propose to confine our decision to the Act with which we are concerned. If any other laws are similarly challenged the validity of the challenge will have to be examined in the light of the provisions of those laws. Our conclusion, therefore, is that when art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from other States 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 (b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that State as may be required in the public interest: Provided that no Bill or amendment for the purposes of clause (b) shall be introduced or moved in the Legislature of a State without the previous sanction of the President." The object of article 304(a) is to prevent discrimination against goods imported from other States within the territory of India by imposing on them a tax higher than that borne by goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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