N.K. Nataraja Mudaliar, [1968] 22 STC 376 (SC); ; and Rattan Lal & Co. vs Assessing Authority, [1970] 25 STC 136 (SC): ; , it is not necessary for us to discuss this aspect any further. ' ' It may be seen from these passages cited that the ratio of the decision as in the case of Nataraja Mudaliar, case (supra) was that in the case of inter State sale the levy of tax is under the Central Sales Tax only though for the purposes of rates of tax that rate which is applicable to local sales is adopted subject to the maximum mentioned in section 8(2) of the Central Act and these decisions have no application to a case where the discrimination pleaded with reference to a provision in State law imposing taxes with reference to local as well as in respect of the imported goods.