Article 27 : This article say ‘State will not compel any citizen to pay any taxes for the promotion and maintenance of any particular religion and religious institutions ‘.
Article 27 seeks to provide relief to the common citizen from the burden of ‘Religious Taxes’. In the history of India there are certain instances when tax were imposed on follower of particular religion.
But the constitution of independent India aims to avoid religious tax. This in another important feature of ‘Secularism’ where state keep itself away from any religious affairs and avoid any scope of discrimination on the ground of religion.
But any individual can not claim relief on the tax collected on products used for religious institutions.
This article of Indian constitution prohibit the state from imposing any religious tax. But if any organisation providing services to the religious institution the that organisation is liable to pay tax as par with the other organisation operating in the market.
Suppose there is a travel agency which provides tour package to any religious place and in the process making profit then this organisation is liable to pay tax if qualify all other criteria on which tax can be imposed. Same is the case with the organisation which produces goods used for religious purpose.
Such institutions can not claim the relief from the Supreme Court as the Article 32 of the Indian constitution.