Report No. 30
32. Pre-1956 cases-Inter-State trade.-
There were also two other judgments dealing with inter-State trade in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales-Tax, 1955 SCR 483 (504): AIR 1955 SC 765 (773): 6 STC 627. and Mohan Lal Hargovind v. State of Madhya Pradesh, (1955) 2 SCR 509: AIR 1955 SC 787 (788): 6 STC 687. But, for the purpose of our discussion, it will not be necessary to deal with them at any great length. They were both decided after the Bengal Immunity Co., Case1, and followed it.
1. Bengal Immunity Co. v. State of Bihar, (1955) 2 SCR 603: AIR 1955 SC 661: 6 STC 446.