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What is Compensatory Taxation and Trade Freedom about?

The document discusses the evolution of regulatory and compensatory taxation in India, particularly in relation to Article 301 of the Constitution, which guarantees freedom of trade and commerce. It outlines various case laws where the Supreme Court has interpreted these taxation concepts, emphasizing that taxes must be compensatory and not restrictive to comply with constitutional provisions. Key cases illustrate the balance between state taxation powers and the protection of interstate trade freedoms.

Author

Niya Maria John

Language

EN