On these contentions, the questions that arise for our determination are: (I) Whether the Andhra (Madras) Act, in fact, imposes a tax on the class of sales falling within the Explanation to article 286 (1) (a); (II)Whether the impugned Act is ultra vires the ground that it is not authorised by the terms of article 286(2); (III) (a) Whether section 22 of the Andhra (Madras) Act is within the protection of the impugned Act, and (III)(b) Whether the impugned Act validates only levies and collections made during the specified period, or whether it authorises the imposition and collection of taxes on such sales in future; (IV)Whether section 22 of the Madras Act was null and void on the ground that it was in contravention of article 286 (2), and whether the proceedings sought to be taken thereunder on the strength of the impugned Act are incompetent; (V) Whether tax on inter State sales is within the exclusive competence of Parliament, and whether the impugned Act is, in consequence, bad as authorising the States to levy tax ; (VI)Whether the proposed imposition of tax is illegal on the ground that successive sales of yarn are subject under the law to be taxed at only one point, and as the State of Madras has already taxed the present sales, the State of Andhra cannot again levy a tax on them ; and (VII)Whether the proposed imposition of tax on yarn by the Andhra State is hit by the Essential Commodities Act, read with article 286(3), and is illegal? 1442 (1):The first question that falls to be determined is whether the Andhra (Madras) Act, in fact, imposes a tax on the Explanation sales.