https://www.taxtmi.com/caselaws?id=99469 Article 286(3) operates prospectively and applies only where a State sales tax law is a post-Constitution enactment in force after a parliamentary declaration that the goods are essential for the life of the community. A pre-existing State law is not retrospectively invalidated by a later declaration. On the stated facts, the Madhya Bharat Sales Tax Act, 1950 preceded the 1952 parliamentary declaration concerning iron and steel, so the impugned notification remained within the State Act and did not offend Article 286(3). en-us Wed, 26 Jul 1961 00:00:00 +0530 Tue, 24 Sep 2013 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99469 Article 286(3) operates prospectively and applies only where a State sales tax law is a post-Constitution enactment in force after a parliamentary declaration that the goods are essential for the life of the community. A pre-existing State law is not retrospectively invalidated by a later declaration. On the stated facts, the Madhya Bharat Sales Tax Act, 1950 preceded the 1952 parliamentary declaration concerning iron and steel, so the impugned notification remained within the State Act and did not offend Article 286(3). Case-Laws VAT and Sales Tax Wed, 26 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99469