External Sector and Trade — Legal Precedents

Legal Precedents

Atiabari Tea Co. Ltd. v. State of Assam

1961

This landmark Supreme Court case interpreted Article 301 of the Indian Constitution, which guarantees freedom of trade, commerce, and intercourse. The Court held that any tax that…

Automobile Transport (Rajasthan) Ltd. v. State of Rajasthan

1962

Following Atiabari, this case further refined the interpretation of Article 301. The Supreme Court introduced the 'compensatory and regulatory tax' doctrine, stating that if a tax…