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2003 (11) TMI 328 - SC - VAT and Sales TaxWhether "tea" can be included within the meaning of "foodstuffs" listed as sub-clause (v) of clause (a) of section 2 of the Essential Commodities Act, 1955 which defines "essential commodity"? Held that:- Appeal allowed. As held that the State of Tamil Nadu could not have promulgated an order under section 3 of the EC Act in the purported exercise of the power delegated by the Central Government to make an order applicable to tea, by wrongly assuming tea to be a foodstuff, the several provisions of the Tamil Nadu Scheduled Articles (Prescription of Standards) Order, 1977, must be held to be ultra vires the power of the State Government to the extent to which it makes provisions in relation to tea. The said order cannot apply to tea. The impugned judgment of the High Court is set aside.
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