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42. With regard to the above submissions made on behalf of the petitioners, Mr. K.N. Choudhury, learned Additional Advocate General, has submitted that after deletion of Article 272, the 11th Finance Commission has diluted the special significance of the additional duty of excise by making the additional duty of excise a part of the general revenue of the Central Government and, as a result thereof, the States have been deprived of the proceeds of the additional excise duty to a large extent. It is contended by Mr. Choudhury that after the 80th Amendment of the Constitution, the additional duty of excise is no longer a levy in lieu of sales tax. Upon deletion of Article 272 and because of the nature of the recommendations of the 11th Finance Commission, the States are, now, according to Mr. Choudhury, not only empowered to make laws under Entry 52 of the State List, such as, the present entry tax, but also to impose sales tax by taking recourse to Entry 54 of the State List.