C. CHERIYANKUNJU Vs. T.C. STATE AND OTHERS

JUDGEMENT

(1.) THE contention of the petitioner is that the Travancore -Cochin General Sales Tax Act, 1125, is ultra vires of Art. 286(3) of the Constitution 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:

(2.) THE only question, therefore, is whether the contention of the petitioner that jaggery has been declared by Parliament. by law to be essential for the life of the community and that the declaration affects the Travancore -Cochin General Sales Tax Act, 1125, is correct or not. Even on the assumption that jaggery and gur are identical the State's contention is that they are not - I 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 52 of 1952). Section 2 of that Act does provide:

(3.) NO other point was urged before me, the petition rails and is hereby dismissed with costs, advocate's fee Rs. 100/ -.