correct. Article 245 read with Entry 54 in List 11 gives
the Legislative power whereas article 286 imposes
restrictions on such Legislative power ... competent to tax on a reading of article
246(3) , Entry 54, List II and article 289(1)(a). The word
sale in Entry 54
Entry 52 of List
I or Entry 8 of List 11 is distinct and different from a
taxing power attributable to Entry 54 of List ... subject to the regulatory power of Parliament
(see Entry 23 of List II read with Entry 54 of List I). The
legislative competence
Section 2 of the 1957 Act in view
of List I, Entry 54 of Seventh Schedule to the Constitution of India. The
topic relating ... having the point under consideration in
proper perspective.
Relevant Entries
42. Entry 54, List I, is as follows :
“54. Regulation of mines and mineral development
make a law under Entry 33 of List III
into the State s power of taxation under Entry 54 of List
II. Otherwise, Entry 54 ... entry, a field of legislation covered by the
latter entry has been reserved to be specially dealt with by
the appropriate legislature. Entry 54
India 1950: Articles 286 , 366(29A) and
Seventh Schedule List II Entry 54--Constitutional validity
of Constitution (Forty-sixth Amendment) Act 1982--Validity
of--Power ... them a power to levy tax on works contract independent of
Entry 54 of List IL
Disposing of the Writ Petitions and directing that
Arts. 246, 286, 301, 372, Sch. VIl,
List 1, Entry 42, List 11, Entry 54.
HEADNOTE:
The petitioners were dealers carrying on business ... exclusive domain of Parliament under Entry 42 of
List I of the Seventh Schedule of the Constitution and Entry
54 of List 11 must
legislatively
competent to levy sales tax on the transaction under Entry
54 List II of the Seventh Schedule to the Constitution ... List I, the residuary entry could not
be relied upon in view of the specific entry in Entry 54 of
List II. It has been
India, Art. 372 , Seventh Schedule, List II, Entry 23, 66,
List I, Entries 52, 54, 84--Adaptation of Laws Order, 1950,
cls. 16, 21.
HEADNOTE ... relatable to Entries 23 and 66 of List II, it was hit by
Entry 54 of List I read with the Mines and Minerals
(Regulation
Schedule.
If s. 37(1) (a) spills over the Entries in List 11 (Entries
54 and 64) and cannot be salvaged under the doctrine ... taxing entry, it shall still be paid over to
Government, as if it were a tax. 'The
legislature cannot under Entry 54 of List
minerals to be under the control
of the Union under Entry 52 or entry 54 of List I does not
denude the State legislatures ... covered by the several entries in
List II or List III. Particularly, in the case of a
declaration under Entry 54, this legislative power
