TMI Blog1954 (7) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... he sales of jaggery a commodity which according to the petitioner has been declared by Parliament by law to be essential for the life of the community. Article 286 (3) reads: "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity prior to the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act LII of 1952). Section 2 of that Act does provide: "The goods specified in the Schedule are hereby declared to be essential for the life of the community", and enter gur as item No. 6 of that schedule. In view of section 3 of the enactment, however, the declaration will not affect any l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (Temporary Powers) Act, 1946 (Central Act XXIV of 1946) which was amended and extended to Travancore-Cochin by the Essential Supplies (Temporary Powers) Amendment Act, 1950 (Central Act LII of 1950) and which came into force in this State by virtue of S.R.O. 391 dated 17th August, 1950, with effect from the said date. Central Act XXIV of 1946 is not an Act passed with a view to declare, in purs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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