Explanation:

Suppose that government levies a cess on sale of Petroleum products in order to construct a religious shrine for a minority community so as to promote their inclusion in the Indian society. This act of the government would be unconstitutional as state is barred by the constitution from imposing any tax whose proceeds are directed towards a particular religion (Article 27).
Article 25 of constitution of India states Freedom of conscience and free profession, practice and propagation of religion but state is not barred from interfering in the secular activities of the religion.
(1) Subject to public order, morality and health and to the other provisions of this Part, all persons are equally entitled to freedom of conscience and the right freely to profess, practise and propagate religion
(2) Nothing in this article shall affect the operation of any existing law or prevent the State from making any law
(a) regulating or restricting any economic, financial, political or other secular activity which may be associated with religious practice;
(b) providing for social welfare and reform or the throwing open of Hindu religious institutions of a public character to all classes and sections of Hindus