In Straw Products Ltd. a challenge was made to the validity of sub clause (b) of paragraph 2 of the Taxation Laws (Merged States) (Removal of Difficulties) Order, 1949 inserted therein by the Taxation Laws (Merged States) (Removal of Difficulties) Amendment Order, 1962.1t was held that the said sub clause of the said Explanation was ultra vires 16 the Central Government under Section 6 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 under which it was purported to be made, since no "difficulty" was proved to have arisen justifying the invocation of the power under Section 6; and the revenue authorities were not enti tled to levy tax on the basis of depreciation allowance computed in accordance with sub clause (b) of the said Explanation to paragraph 2 of the Order.