RAJAGOPALA AYYANGAR, J.

At the date relevant to these petitions Article 286(3) of the Constitution ran :

"(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 his assent." *

By virtue of the power thus vested in Parliament, was enacted the Essential Goods (Declaration and Regulation of Tax on Sale of Purchase) Act, 1952 (Act 52 of 1952). The preamble to the Act stated that it was an Act to declare in pursuance of clause (3) of Article 286 of the Constitution, certain goods to be essential for the life of the community. The operative part of this enactment was section 3 which ran :

"3. No law made after the commencement of this Act by the Legislature of a State imposing, or authorising the imposition of, a tax on the sale or purchase of any goods declared by this Act 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