The scope of this dissertation encompasses an in-depth analysis of the constitutional provisions related to the freedom of trade, commerce, and intercourse under Part Thirteen of the Indian Constitution. Specifically, it investigates the extent to which central and state laws regarding taxation impact this freedom, focusing on Articles 301, 302, and 304. The dissertation reviews landmark Supreme Court cases and judicial decisions to understand how these provisions have been interpreted and enforced. It also explores the historical debates and legislative intentions behind these constitutional provisions, drawing comparisons with similar provisions in the constitutions of Australia, the United States, and Canada. Additionally, the research aims to evaluate whether non-discriminatory taxation laws impede free trade, thereby violating Article 301, and examines the balance between state revenue generation and the constitutional mandate for free trade.