Therefore, if the Mysore Legislature had the power, which in our opinion, it had and it had not surrendered its power to Parliament which, in our opinion, it had not, then it cannot be said that the imposition of the tax is a piece of colourable legislation and is on that ground unconstitutional" In Ganga Sugar Corporation Ltd. vs State of Uttar Pra desh & Others; , , Krishna Iyer, J., speaking for the Constitution Bench, dealt with a challenge against the levy of purchase tax on the raw material consumed by a controlled industry, namely, the Sugar Industry, and stated: "Is the legislation ultra vires because the State enters the forbidden grounds by enacting on controlled industry? It is undisputed that sugar industry is a controlled industry, within the meaning of Entry 52, List I of Seventh Schedule and, therefore, the legisla tive power of Parliament 'covers enactments with respect to industries having regard to Article 246(1) of the Constitution.