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3. In the present case there is no dispute that for the purpose of the assessment under Section 9 of the Central Sales Tax Act, the procedure as provided in the Bengal Finance (Sales Tax) Act, 1941, shall apply and that has been done in this case also. This is so because of the powers conferred by Article 258(2) of the Constitution which provides that a law made by Parliament, which applies in any State, may, notwithstanding that it relates to a matter with respect to which the legislature of the State has no power to make laws, confer powers and impose duties or authorise the conferring of powers and the imposition of duties upon the State, or officers and authorities thereof. It is in the exercise of that power that Section 9(2) of the Central Sales Tax Act has been enacted and the services of the hierarchy of functionaries functioning under the State Act are availed of.