https://www.taxtmi.com/caselaws?id=127305 Article 286(3) was confined to State laws made after Parliament had declared the relevant goods to be essential for the life of the community. A pre-Constitution State sales tax enactment levied on sales of cocoanut oil therefore fell outside that restriction, because it was enacted before the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952. The requirement of reservation for Presidential consideration and assent was accordingly inapplicable to the existing State law. The State sales tax enactment remained valid and operative, and the tax liability continued. en-us Mon, 11 Jan 1954 00:00:00 +0530 Thu, 07 Mar 2013 11:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127305 Article 286(3) was confined to State laws made after Parliament had declared the relevant goods to be essential for the life of the community. A pre-Constitution State sales tax enactment levied on sales of cocoanut oil therefore fell outside that restriction, because it was enacted before the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952. The requirement of reservation for Presidential consideration and assent was accordingly inapplicable to the existing State law. The State sales tax enactment remained valid and operative, and the tax liability continued. Case-Laws VAT and Sales Tax Mon, 11 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127305