Assertion (A): Article 301 of the Constitution declares trade, commerce and intercourse throughout the territory of India free. |
Reason (R): The State can impose taxes which do not directly affect the freedom of trade. |
A) Both A and R are individually true and R is the correct explanation of A
B) Both A and R are individually true but R is not the correct explanation of A
C) A is true but R is false
D) A is false but R is true
Correct Answer: B
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