Under the Constitution of India as originally enacted, the legislative topic "Taxes on the sale or purchase of newspapers and on advertisements published therein" was exclusively a Union subject in respect of which under Article 245(1) read with Article 246(1) parliament alone could make laws for the whole or any part of the territory of [India, this topic being the subject matter of Entry 92 in List I in the Seventh Schedule to the Constitution (namely, the Union List), while "Taxes on the sale or purchase of goods other than news papers" and "Taxes on advertisements other than advertisements published in newspapers" were exclusively State subjects in respect of which under Article 245(1) read with Article 246(3) of the Constitution of India, the Legislature of a State alone could make laws ' for such State or any part thereof, these topics being the subject matter of Entries 54 and 55 in , List ll in the Seventh schedule to the Constitution, namely, the State List ' By the constitution (Sixth Amendment ) Act, 1956, a new Entry, namely Entry 92A, was inserted in the Union List and Entry 54 in the State List was substituted by a new Entry.