Constitution of India · Part XIII: Trade, Commerce and Intercourse Within the Territory of India

Article 301: Freedom of trade, commerce and intercourse

Official text

Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the article 301

• M/s U.P. Asbestos Limited v. State of Rajasthan & Others
  2025 INSC 115424 September 2025

  Issue arose as regards the validity of the Notification No. S.O.377, dated 09.03.2007, issued by the Government of Rajasthan in exercise of its powers conferred by s.8(3) of the Rajasthan Value Added Tax Act, 2003…

• The State of Punjab & Ors. v. Davinder Singh & Ors.
  2024 INSC 5621 August 2024Reference answered

  The Supreme Court was required to adjudicate upon whether the sub-classification of Scheduled Castes for the purpose of providing affirmative action, including reservation is valid. In this context, the following issues…

• Insolvency and Bankruptcy Board of India v. Satyanarayan Bankatlal Malu & Ors.
  2024 INSC 31919 April 2024Appeal(s) allowed

  Special Court under the Insolvency and Bankruptcy Code, 2016 would be as provided u/s. 435 of the Companies Act as it existed at the time when the Code came into effect, or it would be as provided u/s.435 after the 2018…

• The State of Telangana & Ors. v. M/S Tirumala
  2023 INSC 94220 October 2023Disposed of

  The Constitution (101st Amendment) Act, 2016, introduces a fundamental re-ordering of the constitutional premise of taxation by the Union and State Governments in India. It is the framework to enable the introduction of…

• Urban Improvement Trust, Bikaner v. Gordhan
  2023 INSC 93519 October 2023Matter referred to larger bench

  Whether land acquisition proceedings can be declared null and void for failure to give notice u/s.52(2) of the Rajasthan Urban Improvement Act, 1959 to the owners who had purchased the land two years earlier through…

• The State of Himachal Pradesh v. Goel Bus Service
  2023 INSC 2713 January 2023Appeal(s) allowed
• Vivek Narayan Sharma v. Union of India
  2023 INSC 22 January 2023
• M/S. Ocl India Ltd v. State of Orrisa and Ors.
  2022 INSC 11634 November 2022Dismissed
• State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc.
  2022 INSC 33123 March 2022Appeal(s) allowed
• Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors.
  2020 INSC 6763 December 2020Dismissed
• State of Uttar Pradesh & Anr. v. M/S. Birla Corporation Limited
  2019 INSC 126820 November 2019Dismissed
• The State of Jharkhand & Ors. v. M/S Ajanta Bottlers & Blenders Pvt. Ltd.
  2019 INSC 7152 July 2019Appeal(s) allowed
• Indian Oil Corporation Limited v. State of U.P. & Ors.
  2019 INSC 54822 April 2019Appeal(s) allowed
• State of Gujarat and Others Etc. v. Jayeshbhai Kanjibhai Kalathiya Etc.
  2019 INSC 2971 March 2019Dismissed
• Indian Hotel and Restaurant Association (Ahar) & Anr. v. The State of Maharashtra & Ors.
  2019 INSC 5217 January 2019Partly allowed
• M/S. Tvs Motor Company Ltd. v. The State of Tamil Nadu and Others
  2018 INSC 96512 October 2018Leave Granted & Disposed off
• Union of India v. Moolchand Khairati Ram Trust
  2018 INSC 5939 July 2018Appeal(s) allowed
• Binoy Viswam v. Union of India & Ors.
  2017 INSC 4789 June 2017Disposed of
• Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
  2016 INSC 101911 November 2016Directions issued
• M/S. K.C.P. Ltd. v. Government of A.P. & Ors.
  2015 INSC 56612 August 2015Dismissed
• Agricultural Income Tax Officer &Anr. v. Goodricke Group Ltd. &Anr.
  2015 INSC 25825 March 2015Disposed of
• State of U.P. and Ors. v. Jaiprakash Associates Ltd.
  2013 INSC 70718 October 2013Disposed of
• Christian Medical College Vellore & Ors v. Union of India and Ors.
  2013 INSC 48218 July 2013Allowed
• Namit Sharma v. Union of India
  2012 INSC 39213 September 2012Partly allowed
• M/S. Jindal Stainless Ltd. & Anr. v. State of Haryana and Ors.
  2010 INSC 21516 April 2010Matter referred to larger bench
• Jantia Hill Truck Owners Association v. Shailang Area Coal Dealer and Truck Owner Association and Others ,
  2009 INSC 89810 July 2009Appeal(s) allowed
• Jaiprakash Associates Ltd. v. State of M.P. and Ors.
  2008 INSC 148718 December 2008Appeal(s) allowed
• Mohan Meakin Ltd. v. State of H.P. & Ors.
  2008 INSC 148118 December 2008Appeal(s) allowed
• Assistant Commercial Taxes Officer v. M/S. Bajaj Electricals Ltd.
  2008 INSC 12526 November 2008Appeal(s) allowed
• Oma Ram v. State of Rajasthan and Ors.
  2008 INSC 50421 April 2008Dismissed
• Karnataka Bank Ltd. v. State of A.P. & Ors.
  2008 INSC 7721 January 2008Dismissed
• M/S Vividh Marbles Pvt. Ltd. v. Commercial Tax Officer
  2007 INSC 19723 February 2007Dismissed
• M/S. Jindal Stainless Ltd. and Anr. v. State of Haryana and Ors.
  2006 INSC 43514 July 2006Matter placed for further hearing.
• Jindal Stainless Ltd. and Anr. v. State of Haryana and Ors.
  2006 INSC 22413 April 2006Reference answered
• Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
  2005 INSC 4420 January 2005Nos. 123-25/95 dismissed.
• State of Bihar and Ors. v. Shree Baidyanath Ayurved Bhawan (P) Ltd. and Ors.
  2005 INSC 2411 January 2005Appeal(s) allowed
• M/S. Geo Miller and Co. Pvt. Ltd. and Ors. v. State of M.P. and Ors.
  2004 INSC 3525 May 2004Dismissed
• The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.
  2004 INSC 3415 January 2004Disposed of
• State of Punjab and Anr. v. Mis. Devans Modern Breweries and Anr. Etc.
  2003 INSC 65320 November 2003Partly allowed
• Jindal Stripe Ltd. and Ors. v. State of Haryana and Ors.
  2003 INSC 51626 September 2003Matters pending.
• M/S. Widia (India) Ltd. and Ors. v. The State of Karnataka and Ors.
  2003 INSC 41021 August 2003Dismissed
• The State of Himachal Pradesh and Ors. v. Yash Pal Garg (Dead) by Lrs. and Ors.
  2003 INSC 27030 April 2003Appeal(s) allowed
• M/S. Sharma Transport Rep. by Shri D.P. Sharma v. Government of A.P. and Ors.
  2001 INSC 5893 December 2001Dismissed
• Devi Dass Gopal Krishen Ltd. and Anr. v. State of Jammu and Kashmir and Anr.
  2000 INSC 5631 December 2000Dismissed
• Saurashtra Cement and Chemical Industries v. Union of India and Ors.
  2000 INSC 48717 October 2000Disposed of
• Shree Digvijay Cement Co. Ltd. and Ors. v. State of Rajasthan and Ors.
  1999 INSC 56717 December 1999Dismissed
• Ahamed Nassar v. State of Tamil Nadu and Ors.
  1999 INSC 48014 October 1999Appeal(s) allowed
• M/S. B.R. Enterprises Etc. Etc. v. State of U.P. and Ors. Etc. Etc.
  1999 INSC 2307 May 1999Disposed of
• Tripura Goods Transport Association and Anr. v. Commissioner of Taxes and Ors.
  1998 INSC 48718 December 1998Dismissed
• M/S. Siel Ltd. and Ors. Etc. v. Union of India and Ors.
  1998 INSC 35911 September 1998Dismissed
• M/S Anand Commercial Agencies Etc. v. The Commercial Tax Officer Vi Circle, Hyderabad and Ors. Etc.
  1997 INSC 7206 November 1997Appeal(s) allowed
• Shri Digvijay Cement Co. Etc. v. State of Rajasthan and Ors. Etc.
  1997 INSC 30521 March 1997Leave Granted & Allowed
• State of Tripura and Ors. v. Sudhir Ranjan Nath
  1997 INSC 14013 February 1997Appeal(s) allowed
• State of Uttar Pradesh and Anr. v. M/S. Laxmi Paper Mart and Ors.
  1997 INSC 1034 February 1997Dismissed
• Lohara Steel Industries Ltd. and Another Etc. v. The State of Andhra Pradesh and Another
  1996 INSC 152820 December 1996Appeal(s) allowed
• Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.
  1996 INSC 151419 December 1996Disposed of
• Shree Mahavir Oil Mills and Anr. v. State of Jammu and Kashmir and Ors.
  1996 INSC 141229 November 1996Appeal(s) allowed
• The Chief General Manager, Jagannath Area and Ors. v. State of Orissa and Ors.
  1996 INSC 108420 September 1996Dismissed
• M/S. Gujarat Machinery Manufacturers Ltd. v. Collector, Central Excise, Baroda.
  1996 INSC 103911 September 1996Appeal(s) allowed
• P. Kannadasan Etc. Etc. v. State of Tamil Nadu and Ors. Etc. Etc.
  1996 INSC 80026 July 1996Dismissed
• State of Bihar v. Bihar Chamber of Commerce
  1996 INSC 1946 February 1996Dismissed
• Sushila Saw Mill v. State of Orissa and Ors.
  1995 INSC 43231 July 1995Dismissed
• Amrit Banaspati Co. Ltd. v. Union of India and Ors.
  1995 INSC 11010 February 1995Dismissed
• Goodricke Group Ltd. Etc. v. State of West Bengal and Ors.
  1994 INSC 55225 November 1994Dismissed
• M/S. Bhagatram Rajiv Kumar v. Commissioner of Sales Tax Madhya Pradesh and Ors.
  1994 INSC 55325 November 1994Dismissed
• M/S Shaktikumar M. Sancheti and Anr. v. State of Maharashtra and Ors.
  1994 INSC 55425 November 1994Dismissed
• M/S Khoday Distilleries Ltd. Etc. v. State of Karnataka and Ors. Etc.
  1994 INSC 46619 October 1994Disposed of
• Razakbhai Issakbhai Mansuri and Others Etc. Etc. v. State of Gujarat and Ors.
  1992 INSC 3284 December 1992Dismissed
• Hotel Balaji and Others Etc. Etc. v. State of Andhra Pradesh and Ors. Etc. Etc.
  1992 INSC 29322 October 1992Dismissed
• State of Tamil Nadu and Ors. v. Sanjeetha Trading Co. and Ors.
  1992 INSC 26324 September 1992Appeal(s) allowed
• Maharaja Tourist Service Etc. Etc. v. State of Gujarat
  1991 INSC 11726 April 1991Disposed of
• Orissa Cement Ltd and Ors. Etc. Etc v. State of Orissa and Ors. Etc. Etc.
  1991 INSC 904 April 1991Disposed of
• B. Viswanathiah and Company and Ors. v. State of Karnataka and Ors.
  1991 INSC 3111 February 1991Dismissed
• Andhra Steel Corporation v. Commissioner of Commercial Taxes in Karnataka
  1990 INSC 11530 March 1990Appeal(s) allowed
• Kishan Lal and Ors. v. State of Rajasthan & Ors.
  1990 INSC 10923 March 1990Dismissed