Judgment Sarjoo Prosad, CJ.-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.

3. It would thus appear that although under item 54 of the Second Schedule of the Constitution read with Article 246, the State Legislature is authorised to impose taxes on the sale or purchase of goods, by virtue of paragraph 3 of Article 286 any such legislation would not have effect in respect of such goods as have been declared by Parliament by law to be essential for the life of the community, unless the legislation has been reserved for the consideration of the President and has received his assent. We find that by virtue of the provisions of the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952, the aforesaid commodities were declared as essential for the life of the community. It follows, therefore, that in respect of these goods the State Legislature would be empowered to legislate subject to the conditions mentioned in paragraph 3 of Article 286, namely, that the legislation in question must receive the assent of the President. The Rajasthan Sales Tax Act, 1954 (Act No. XXIX of 1954) was enacted and came into operation under Government notification on the 30th December, 1954. This Act, there is no question, received the assent of the President and as such could not be assailed as ineffective even in respect of essential commodities within the meaning of Article 286 of the Constitution. Section 3 of this Act is the charging section and provides the incidence of taxation. Therefore, on the authority of this legislation taxes could be validly levied on the sale or purchase of those goods. Section 28 of this Act, as it stood originally, provides for the duration of the application of its provisions in respect of essential commodities. This section lays down that the provisions of the Act so far as they relate to goods declared to be essential for the life of the community by the Essential Goods Act, 1952, shall remain in force till 31st day of March, 1956. After the above date the provisions of the Act could not operate on goods declared to be essential for the life of the community ; and since these goods were essential, therefore, after 31st day of March, 1956, the provisions of the Act would not apply. In 1956, however, there was an amendment to this provision of the Rajasthan Sales Tax Act. This was done by the Rajasthan Sales Tax (Amendment) Act, 1956 (Act No. V of 1956). Section 2 of this Amending Act provides that in Section 28 of the Rajasthan Sales Tax Act, 1954, for the figures “1956”, the figures “1957” shall be substituted, and shall be deemed always to have been substituted. This amendment was made without obtaining the assent of the President. The argument of the learned Counsel for the petitioners, therefore, is that the amendment was hit by paragraph 3 of Article 286 and no tax could be levied or imposed by virtue of this amendment after the expiry of the relevant date, i.e., 31st March, 1956. Before we examine this contention we may have to refer to the Rajasthan Sales Tax (Valid

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