Constitution of India, 1949
204.Restrictions on trade, commerce and
intercourse among States.-
Notwithstanding anything in Article 301 or
Article 303, the Legislature of a State may by law -
(a) impose on goods imported 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 shall be introduced or moved in the Legislature of a State
without the previous sanction of the President.