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2015 (10) TMI 1729 - HC - VAT and Sales TaxProhibition on selling and transporting the empty beer bottles duly collected inside the State of Tamil Nadu by the petitioner and to sell and transport outside the State of Tamil Nadu - Violation of Article 19(1)(g) and Article 301 of the Constitution of India - Held that:- Article 19(1)(g) of the Constitution of India guarantees, to all citizens the right to practice any profession or to carry on any occupation trade or business subject to reasonable restrictions imposed by this State under Article 19(6) of the Constitution of India. Thus, when the Constitution has guaranteed every citizen right to carry on any business whether rich or poor it is only the State which can impose reasonable restrictions within the ambit of Article 19(6) of the Constitution of India, without which, on the basis of a circular, the respondent cannot interfere with the petitioner's right to carry on business. - Decision in the case of syndicate bottles [2015 (10) TMI 298 - MADRAS HIGH COURT] followed - Decided in favour of petitioner.
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