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1986 (3) TMI 296 - SC - VAT and Sales TaxRestrictions on trade, commerce and intercourse among States - Held that:- Appeal dismissed. The prohibition was not on the Parliament. But in the view we have taken on the first aspect of the matter and in view of the decisions of this Court in the cases of State of Madras v. N.K. Nataraja Mudaliar [1968 (4) TMI 61 - SUPREME COURT OF INDIA] and Rattan Lal & Co. v. Assessing Authority [1968 (10) TMI 89 - SUPREME COURT OF INDIA] it is not necessary for us to discuss this aspect any further.
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