JUDGMENT

Kapadia, J.-These two civil appeals raise an important question of constitutional significance centering around Entry 54 of List II of the Seventh Schedule to the Constitution of India as also the extent and purport of the ancillary power vested in the State Legislature which has enacted the Madhya Pradesh Commercial Tax Act, 1994 (hereinafter referred to as "the Act"). The said Act levies tax on sale and purchase of goods. Purportedly, under the ancillary powers/powers incidental to the levy of tax on sale and purchase of goods sections 57, 58 and 59 are enacted. Under section 57 the Commissioner is empowered to call for information from clearing and forwarding agents to give certain particulars in respect of transaction with any dealer. By the impugned judgement, the Madhya Pradesh High Court has struck down the provisions of sections 57, 58 and 59 of the said Act on the ground of lack of legislative competence, relying on, the following the judgment of this Court in the case of State of Haryana v. Sant Lal & Anr. reported in [(1993) 4 SCC 380].

2. The original petitioners Swastik Roadways were carrying on business of clearing and forwarding agents. They used to receive go