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Issues: Whether the Travancore-Cochin General Sales Tax Act, 1125 was rendered inoperative by Article 286(3) of the Constitution on the footing that jaggery had been declared by Parliament to be essential for the life of the community.
Analysis: Article 286(3) disables a State law imposing tax on the sale or purchase of goods declared by Parliament by law to be essential for the life of the community, unless the State law has been reserved for the President and has received assent. The declaration relied upon by the petitioner was found in the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952, which declared the scheduled goods to be essential. That enactment, however, operated only prospectively and did not affect State laws made before its commencement. The Travancore-Cochin General Sales Tax Act, 1125 pre-dated that commencement and therefore was outside the reach of that declaration. The Essential Supplies (Temporary Powers) Act, 1946 was held not to be a declaration under Article 286(3); its definition of essential commodity could not substitute for the constitutional declaration contemplated by that Article.
Conclusion: The constitutional challenge failed and the State sales tax law was upheld.
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