TMI Blog1954 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... Act XI of 1125), as a result of the combined effect of Article 286(3) of the Constitution and the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act LII of 1952) which came into force on the 9th August, 1952. Both the Constitution and the Central Act LII of 1952 came into force subsequent to the Travancore-Cochin General Sales Tax Act, 1125. 2.. Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) reads as follows: "No law made by the Legislature of a State imposing, or authoris- ing the imposition of, a tax on the sale or purchase of any such goods as have been declared by Parliament by law to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the President and has received his assent." 3.. The use of the words "as have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other argu- ments on behalf of the State, namely: (1) that Article 286 has no application to a pre-Constitution enact- ment of a State Legislature like the Travancore-Cochin General Sales Tax Act, 1125; (2) that cocoanut oil does not come within the Schedule to the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952; and (3) that the petitioner who is not an assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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