1954 (1) TMI 19

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....sequent to 9th August, 1952, are not liable to sales tax under the Travancore-Cochin General Sales Tax Act, 1125 (Act XI of 1125), as a result of the combined effect of Article 286(3) of the Constitution and the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act LII of 1952) which came into force on the 9th August, 1952. Both the Constitution and the Cen....

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....t liable to be taxed in pursuance of a State enactment by virtue of Article 286(3) of the Constitution. Article 286(3) reads as follows: "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 shall have effect unless it has been ....

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....e view I have taken regarding the ambit of Article 286(3) of the Constitution it is unnecessary for me to consider the other argu- ments on behalf of the State, namely: (1) that Article 286 has no application to a pre-Constitution enact- ment of a State Legislature like the Travancore-Cochin General Sales Tax Act, 1125; (2) that cocoanut oil does not come within the Schedule to the Essential Goods....