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Correct Option is Both 1 and 2

Article 303(1) declares that neither the Parliament, nor the State Legislature shall have the power to make any law giving, or authorizing the giving of, any preference to one State over another; or making, or authorizing the making of, any discrimination between one State and another, in the field of trade, commerce or intercourse. Hence, if a State prohibits the sale of lottery tickets of others and promotes that of its own, it would be discriminatory and violative of Article 303. Article 304 (a): Non-discriminatory taxes may be imposed by a State on goods imported from other States or Union Territories, similarly as on intra-state goods.

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