1954 (7) TMI 18

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....ax Act, 1125, is ultra vires of Article 286 (3) of the Con- stitution in so far as it seeks to impose a tax on the sales of jaggery a commodity which according to the petitioner has been declared by Parliament by law to be essential for the life of the community. Article 286 (3) reads: "No law made by the legislature of a State imposing, or authoris- ing the imposition of, a tax on the sale or pur....

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....am unable to find any declaration by Parliament by law of that commodity to be essential for the life of the community prior to the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act LII of 1952). Section 2 of that Act does provide: "The goods specified in the Schedule are hereby declared to be essential for the life of the community", and enter gur as i....

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....actment to which Mr. Sebastian, learned counsel for the petitioner, has drawn my attention is the Essential Supplies (Temporary Powers) Act, 1946 (Central Act XXIV of 1946) which was amended and extended to Travancore-Cochin by the Essential Supplies (Temporary Powers) Amendment Act, 1950 (Central Act LII of 1950) and which came into force in this State by virtue of S.R.O. 391 dated 17th August, 1....