https://www.taxtmi.com/caselaws?id=127411 Article 286(3) barred State sales tax only where Parliament had declared the goods to be essential for the life of the community, and only subject to the constitutional conditions of reservation and assent. The declaration in the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 applied prospectively and did not invalidate State sales tax laws enacted before its commencement, so the Travancore-Cochin General Sales Tax Act, 1125 fell outside its reach. The Essential Supplies (Temporary Powers) Act, 1946 was not treated as the requisite constitutional declaration. The State sales tax law was therefore upheld and the constitutional challenge failed. en-us Fri, 30 Jul 1954 00:00:00 +0530 Fri, 08 Mar 2013 15:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127411 Article 286(3) barred State sales tax only where Parliament had declared the goods to be essential for the life of the community, and only subject to the constitutional conditions of reservation and assent. The declaration in the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 applied prospectively and did not invalidate State sales tax laws enacted before its commencement, so the Travancore-Cochin General Sales Tax Act, 1125 fell outside its reach. The Essential Supplies (Temporary Powers) Act, 1946 was not treated as the requisite constitutional declaration. The State sales tax law was therefore upheld and the constitutional challenge failed. Case-Laws VAT and Sales Tax Fri, 30 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127411