Assertion (A): Article 301 of 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 true and R is correct explanation of A

B. Both A and R are true and R is not correct explanation of A

C. A is true but R is false

D. A is false but R is true

Answer: Option B