MANGAL SINGH Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE question raised in these writ applications is about the validity of the assessment and levy of sales tax on certain commodities in respect of transactions after the 1st of April, 1956. THE, commodities in question are gur, cloth, petroleum and petroleum products as mentioned in the respective applications.

(2.) TO appreciate the arguments of the learned counsel for the petitioners it may be necessary to refer to some of the provisions of the Rajasthan Sales Tax Act, 1954, with its amendment in 1956, as also the relevant Articles of the Constitution. Article 286(3) of the Constitution prior to the sixth amendment in 1956, was as follows :- "No law made by the Legislature of a State imposing, or authorising 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 reserved for the consideration of the President and has received his assent."