"In construing Art. 301 we must, therefore, have regard to the general scheme of our Constitution as well as the particular provisions in regard to taxing Jaws. The construction of Art. 301 should not be determined on a c purely academic or doctrinnaire considerations; in construing the said Articles we must adopt a realistic approach and bear in mind the essential features of the separation of powers on which our Constitution rests. It is a federal Constitution which we are interpreting, and so th,e impact of Art. 301 must be judged accordingly. Besides. it is not irrelevant to remember in this connec- D tion that the Article we are construing imposes a constitutional limitation on the power of the Parliament and State Legislatures .to levy taxes, and generally, but for such limitation, the pov.1 er of taxation v.rould be presum- ed to be for public good and would not be subject to judicial review or scrutiny. Thus considered we think E it would be reasonable and proper to hold that restrictions freedom from which is guaranteed by Art. 301, would be such restrictions as directly and immediately restrici or impede the free flow or movement of trade. Taxes may and do amount to restrictions; but it is only such taxes as directly and immediately restrict trade that F would fall within the purview of Art. 301. The argument that all taxes should be governed by Art. 301 whether or not their impact on trade is immediate or mediate, direct or remote, adopts, in our opinion. an extreme approach which cannot be upheld. If the said argument is accepted it would mean, for instance, that even a legi>lative enactment prescribing the minimum wages to G industrial employees may fall under Part XIII because ir; an economic sense an additional wage bill may indirectly affect trade or commerce. We are, therefore, sathfied that in determining the limits of the width and ~mplitude of the freedom guaranteed by Art. 301 a rational and workable test to apply would be : Does the impugned restriction operate directly or immcrli'.itely on trade or its movement9 "
