question_answer

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.

Codes:

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