How can a law be made to declare a class of trade or business as incidental to the ordinary functions of government?
A law can be made to declare a class of trade or business as incidental to the ordinary functions of government by following the process outlined in the context provided. First, the Legislature of a State may by law impose or authorise the imposition of any such tax mentioned in clause (1). However, no such law shall have any effect unless it has been reserved for the consideration of the President and received his assent. If the law provides for the fixation of rates and other incidents of the tax through rules or orders made under the law by an authority, then the law must also provide for obtaining the previous consent of the President to the making of any such rule or order. In this case, the law would need to declare a class of trade or business as incidental to the ordinary functions of government, and follow the necessary procedures to ensure its validity and assent from the President.