Indian Polity · Polity

With reference to Article 304 of the Constitution of India, consider the following statements: I. A State Legislature may impose on goods imported from other States a tax similar to that imposed on goods manufactured or produced within the State, provided such taxation is non-discriminatory. II. A Bill seeking to impose reasonable restrictions on the freedom of trade, commerce or intercourse in the public interest under this Article can be introduced in the State Legislature only with the previous sanction of the President. III. Under Article 304, a State Legislature may impose discriminatory taxes on imported goods if such taxation is justified in the public interest. Which of the statements given above are correct?