Can the Parliament impose taxes on any operations connected with a trade or business carried out by a State Government, and if so, under what conditions?
Yes, the Parliament can impose taxes on any operations connected with a trade or business carried out by a State Government. This is possible under clause (2) of Article 289, which states that the property and income of a State shall be exempt from Union taxation. However, the Union may impose or authorize the imposition of any tax to such extent, if any, as Parliament may by law provide in respect of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or any operations connected therewith.