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Report No. 61

6.5. A case from Bihar.-

In another judgment of the Supreme Court,1 section 20A of the Bihar Sales Tax Act, (which was substantially similar to section 29A of the U.P. Act2) was held to be void. The question which the Supreme Court posed to it self was-"Is there any entry in List II or List III of the Seventh Schedule to the Constitution under which the State Legislature could make such a law?"

It was contended before the Supreme Court that Entry 54 in List II or in the alternative, entry 7 in List III gives sufficient power to the State to legislate on the subject under dispute. However, the Court rejected this contention, and dismissed the appeal, and declared the provision of the Bihar Act as ultra vires the Constitution. It is needless to state that the Supreme Court decisions have been applied by several High Courts.3

1. Asoka Marketing Ltd. v. State of Bihar, (1970) 1 SCNR 283: (1970) 1 SCC 354. (Section 20A,Bihar Act).

2. Para. 6.3, supra.

3. Lakshminarayana Commercial Corp. v. C.T.O., (1972) 29 STC 527 (AP).

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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