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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>State taxation parity and reasonable trade restrictions allowed, subject to non discrimination and prior presidential sanction.</h1> A State Legislature may impose taxes on goods imported from other States or the Union territories equal to taxes on similar local goods without discrimination, and may impose reasonable restrictions on trade, commerce or intercourse in the public interest; however, any Bill or amendment under the restrictions clause requires the previous sanction of the President.

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