Judgment

S. R. Das, J. : The short point raised on this petition filed in this Court under Article 32 of the Constitution is whether the Patiala and East Punjab States Union General Sales Tax Ordinance, 2006 (N0 XXXIII of 2006) which was promulgated on 6-11-1949 has become void since the date of the commencement of the Constitution.

2. Article 286 (3) of the Constitution of India runs as follows :

"286 (3) 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 this assent".

The Essential Goods (Declaration and Regulation of Tax on Sale or Purchases) Act, 1952 (Central Act No. LII of 1952) declared certain commodities as essential for the life of the community. In the schedule appended to the Act item 8 relates to "all cloth, woven on handlooms, coarse and medium cotton cloth made in mills or woven on power looms :

Section 3 of the same Act provides as follows : "3 Regulation of tax on sale or purchase of essential goods :