amended in 1977 contravenes Article 286 of the Constitution of India.
II. Section 5(2)(A)(a)(ii) contra certificate of registration the venes Sections ... export/inter-State sale, but because of the prohibition of Article 286 is not assessable to tax.
IV. Section
Rajagopala Ayyangar, J.
1. At the date relevant to these petitions Article 286(3) of the Constitution ran:
"(3) No law made ... 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
Sales Tax Act, 1947 (Act XVII of 1947) were illegal under Article 286(1)(a) and/or Article 286(2) of the Constitution of India ... provision of Articles 286(1) and 286(2) of the Constitution. Apart from Article 286 of the Constitution, Section 3(1A) of the Assam
petitioner is that the disputed turnover is protected by Article 286 of the Indian Constitution as it stood prior to its amendment ... effect of that Article have been set at rest.
7. We shall first deal with Article 286(1)(a) which says that
imposed by reason of the provisions contained in Article 286 of the Constitution, shall not be deemed to be 'sale' with ... part this Article plays in connection with this enquiry, it is necessary to refer to the terms thereof:-
Article 286
transaction is either an outside sale as laid down in Article 286(1)(a) read with the Explanation, or an inter-State sale, and that ... question, namely, whether it is an outside sale as contemplated by Article 286(1)(a) , I think it can be easily disposed of. The sale
Rajagopala Ayyangar, J.
1. At the date relevant to these petitions Article 286(3) of the Constitution ran:
(3) No law made by the Legislature ... 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
same represents inter-state sales falling within the words of Article 286 of the Constitution.
(3) The proper Commercial Tax Officer disallowed the claim ... sale. X might be entitled under Article 301 to certain rights in the matter of transportation.
But Article 286(2) has no application, as there
Parliament may by law otherwise provide. The explanation to Article 286(1)(a) is also reproduced there.
11. The definition of sale in the Bihar ... Bihar Sales Tax Act is in same words as Article 286(1)(a) ot the Constitution.
12. Article 286(1)(a) came up for consideration
taxes on the sale or purchase of goods other than newspapers. Article 286 imposes a restriction on the legislative competence of the State Legislature ... dealing with Article 13 , it will be difficult to hold that by reason of the absence of Parliamentary legislation under Article 286(2) the State
