Summarize the following court judgment. Appeal No. 167 of 1960. Appeal from the judgment and order dated July 16	 1956 of the Assam High Court at Gauhati in Civil Rule No. 128 of 1954. A. V. Viswanatha Sastri and Naunit Lal	 for the appellant. The Respondents did not appear. April 14. The Judgment of the Court was delivered by HIDAYATULLAH	 J. This appeal has been filed by the State of Assam against a judgment of the High Court of Assam dated July 16	 1956. By the judgment under appeal	 the High Court held that section 15 of the Assam Sales Tax Act	 1947	 and Rule 80 framed under the Act were ultra vires	 being a breach of article 286(2) of the Constitution. The High Court granted a certificate under article 132(1) of the Constitution. R. C. Dey	 the answering respondent	 is a wholesale dealer in tea	 and has been in business since 1949. He registered himself as a dealer under the Assam Sales Tax Act on January 14	 1950. His business consists mainly of buying tea in Assam and selling it either in Assam or in Calcutta. In respect of tea sold in Calcutta	 R. C. Dey consigns the tea to himself after purchasing it in Assam. This tea is then approved by prospective purchasers	 to whom the documents of title are endorsed on receipt of the price. In 1951	 the Assam Sales Tax Act was amended by the Assam Sales Tax (Amendment) Act	 1951 (4 of 1951). Section 15 of the Act before the amendment provided that in calculating the net turnover of a registered dealer for tax purposes all sales made to another registered dealer of goods specified in the latter 's certificate of registration were to be excluded from the gross turnover	 if the goods were bought for resale. By the amendment in 1951	 the section was amended by the addition of the words "in the State" after the word "resale". Thus	 in calculating the net turnover of a registered dealer	 the goods intended 988 for resale in the State could alone be excluded from the gross turnover. This amendment was followed by amendment of the Rules. Rule 80 was enacted to provide as follows: "80. (1) A dealer who wishes to deduct from his gross turnover the amount of sales on the ground that he is entitled to make such deductions under clause (b) of sub section (1) of section 15 shall	 on demand produce in respect of such sales the copy of the relevant cash memo or bill according as the sale is a cash sale or a sale on credit	 and a true declaration in writing by the purchasing dealer or by such responsible person duly authorised by the purchasing dealer in this behalf that the goods in question are specified in the certificate of registration of such dealer. (2) For purposes of this rule	 the declaration shall be in the following form: I/We hereby declare that I/We have purchased the goods herein mentioned for the purposes for use in the manufacture of goods for sale in the State	 or for use in the execution of a contract in the State or for resale in the State	 and further declare that these goods have been specified in/our certificate of registration bearing No in the District of R. C. Dey filed a petition under article 226 of the Constitution	 challenging the amendment and the Rule	 and contended that they offended against article 286(2) and Part XIII of the Constitution	 and were thus ultra vires. He also submitted that the amendment and the Rules were void as offending article 19 (1)(g). The last submission was given up in the High Court	 and the objection about Part XIII of the Constitution	 which was decided against him	 must be taken to have been abandoned	 because none appeared on his behalf to urge this point. We need not refer to article 19 or Part XIII of the Constitution. The High Court upheld his contention about article 286(2). In the High Court	 separate judgments were delivered by the learned Chief Justice and Ram Labhaya	 J. They both agreed that section 15	 as amended	 and the Rule were ultra vires article 286(2). The reasons given 989 by the learned Judges were different. According to the Chief Justice	 the amendment and the Rule had the effect of taxing sales in the course of inter State trade or commerce and were	 therefore	 illegal. Ram Labhaya	 J.	 held that the sale to R. C. Dey and the sale by him in Calcutta were separate sales	 and that the first sale was not in the course of inter State trade or commerce	 and was taxable. He	 however	 held that though by section 3	 which is the charging section	 sales in the course of inter State trade or commerce were excluded from the ambit of the Act	 this section remained only "a pious declaration"	 because its effect was not incorporated in the machinery section	 namely	 section 15. According to the learned Judge	 what was taxable under the Act was the net turnover of a registered dealer. The machinery section showed how the net turnover was to be ascertained	 and it provided that to arrive at the net turnover	 certain deductions could be made from the gross turnover. In the original section	 anything which was sold for resale was so excluded; but by the amendment	 the exclusion was only in respect of the sale of goods for resale in the State. According to the learned Judge	 if sales which did not lead to resale in the State were not excluded from the gross turnover	 then the not turnover would comprehend such sales and	 therefore	 there was a taxation of sale of goods in the course of inter State trade or commerce. Putting it briefly	 while the learned Chief Justice felt that the	 amendment and the Rule directly affected inter State trade or commerce	 Ram Labhaya	 J.	 held that they affected inter State trade or commerce indirectly	 inasmuch as sales outside the State were not excluded from the gross turnover. We shall take up these two points separately. III so far as the decision of the Chief Justice is concerned	 the point has been before this Court in another case. In Endupuri Narasimham & Son vs State of Orissa and others (1)	 a similar question had arisen in connection with the Orissa Sales Tax Act	 1947. In dealing with transactions such as these	 this Court pointed out that only sales which affected inter (1) ; 990 State trade or commerce directly and were an integral part thereof	 were saved under article 286(2). On that Occasion	 reference was made to all the authorities of this Court which had discussed the question from the angle of article 286(1) of the Constitution	 and it was pointed out that the same reasoning applied also to article 286(2). It was observed in the case as follows: "The argument on behalf of the petitioner is that	 as the goods were purchased for the purpose of being sold to dealers outside the State	 and they were	 in fact	 so sold	 the purchases were in the course of inter State trade	 and the levy of tax thereon was within the prohibition enacted by article 286(2). We do not agree with this contention. The transactions of sales which have been taxed were wholly inside the State of Orissa. They were sales by persons in the State of Orissa to persons within the State of Orissa of goods which were in Orissa. The fact that the purchaser sold those very goods to dealers outside the State is not relevant	 as those sales are distinct and separate from the sales on which the taxes in question have been im. posed. The present levy is not on the sales by the petitioner to persons outside the State	 but on the purchases by him inside the State. The former sales are in the course of inter State trade	 and are not taxable under article 286(2)	 but the latter are purely intrastate sales	 and tax imposed thereon does not offend article 286(2). " These observations are entirely applicable in the context of the facts	 as are to be found in this appeal. Indeed	 all that is necessary to apply the above passage to the facts of this case is to substitute "Assam" in the place of "Orissa". In our opinion	 this point must be held to be concluded against the respondent. That leaves over for consideration the reasons given by Ram Labhaya	 J.	 in his concurring judgment. Section 3 of the Act which created a liability to tax	 was amended by Act 4 of 1951 by the introduction of sub section (1)A in that section. That sub section reads as follows: "(1)A. Nothing in sub section (1) shall	 except in cases covered by the first proviso to sub section (12) of section 2 of this Act	 be deemed to 991 render any dealer liable to tax on the sale of goods where such sale takes place: (i) outside the State of Assam; (ii) in the course of the import of the goods into	 or export of the goods out of	 the territory of India; or (iii) in the course of inter State trade or commerce except in so far as Parliament may by law otherwise provide. " The introduction of sub section (1)A did no more than repeat in the Act the prohibition contained in article 286. The first two clauses of this sub section reiterate the prohibition contained in article 286(1)	 and the third clause reiterates the prohibition contained in article 286(2) of the Constitution. The first proviso to section 2(12)	 which is referred to in sub section (1)A	 enacts the Explanation to cl. (1) of article 286. Now	 it is quite clear that from the operation of the charging section sales of a particular character are kept out. This provision saves from taxation all those transactions which	 if they were taxed	 would have fallen within the ban of article 286. The effect of this saving is to make such transactions immune from taxation	 and no further amendment of the law in the machinery section was necessary. What section 15 does	 is to grant an additional exemption in respect of sales in which the goods	 though sold to a registered dealer	 are meant for resale in the State	 itself. It is quite easy to see that unless this exemption was granted	 it was possible that there would have been sales tax at more than one point	 namely	 at the point at which the first registered dealer sold to the second regis tered dealer and again	 when the second registered dealer sold in his turn. To avoid taxation at multiple points on transactions of sale of the same goods within the State	 it was provided that the tax shall be paid only on the last sale and not on the previous sales	 so long as the previous sales were from registered dealers to registered dealers in respect of goods mentioned in the registration certificate of the latter and provided the goods were for resale in the State. When the charging section itself excluded taxation of sales in the course of inter State trade 992 or commerce	 it was hardly necessary to look for a repetition of the same exemption in the machinery section. It is an error to think that because the machinery section	 namely	 section 15	 does not repeat the exemption given by the charging section	 the turnover of a dealer would necessarily include the sales in the course of inter State trade or commerce. Even if the net turnover did	 so include such sales	 the dealer would	 under sub section (1)A of section 3	 be able to claim that those transactions were not taxable	 because they fell within the ban of article 286(2) as well as section 3(1)A (iii) of the Act. What has already been excluded by the operation of the Constitution and the Act cannot become taxable	 because the net turnover has to be calculated in a particular manner. From that net turnover	 such sales must be excluded by the operation of article 286(2) and section 3(1)A of the Act. In our opinion	 the ban of article 286(2)	 which is again reenacted by section 3(1)A	 makes it incumbent that the sales falling within those previsions should be excluded from the net turnover. Reference was made to sub section (2) of section 3	 and it was said that sub section (2) stated that every dealer to whom sub section (1) did not apply	 shall be liable to be taxed under this Act	 and that there was no mention of subs. (1)A there. No doubt	 sub section (2) does not mention sub section (1)A; but sub section (1)A is not rendered ineffective by the omission. Sub section (1)A speaks of its own force	 and has to be given effect to	 along with the remaining sub sections of section 3. Sub section (1)A has the added support of article 286	 and the Constitution must prevail. Thus	 both article 286 and sub section (1)A of section 3 are there to save from taxation all sales in the course of inter State trade or commerce	 and there is no need to look further into the Act to see whether they are exempted once again or not. In our opinion	 the appeal must succeed. The decision of the High Court under appeal is set aside	 and the petition is ordered to be dismissed with costs here and in the High Court. Appeal allowed.

Section 15 of the Assam Sales Tax Act	 1947	 as originally enacted	 provided that in calculating the net turnover of a registered dealer for tax purposes	 all sales made to another registered dealer of goods specified in the latter 's certificate of registration were to be excluded from the gross turnover	 if the goods were brought for resale. In 1951	 the section was amended by the addition of the words "in the State" after the word " resale"	 as a result of which the exclusion was confined only to sales of goods for resale in the State. Rule 80 was framed to give effect to the amendment. The petitioner	 a registered dealer in Assam	 and whose business consisted mainly of buying tea in Assam and selling it either in Assam or in Calcutta	 chal lenged the legality of the amendment on the ground that the result of the amendment was that tax could be levied on interState sales and that	 therefore	 it contravened article 286(2) of the Constitution of India. Held: (1) that a sale of goods to a dealer within the State who purchased them for the purpose of selling them to dealers outside the State	 and who	 in fact	 so sold them	 would not make it a sale in the course of inter State trade as the two sales were distinct and separate. The first sale was an intra State sale and a tax imposed thereon did not offend article 286(2) of the Constitution. Endupuri Narasimham vs State of Orissa	 ; 	 followed. (2) that section 15 of the Assam Sales Tax Act	 1947	 and Rule 80 framed under that Act were not ultra vires article 286(2) of the Constitution. The object of section 15 of the Act was to avoid taxation at multiple points and the amendment to that section in 1951 or Rule 80 did not enable the levy of tax on sales in the course of inter State trade twice. Such sales were expressly saved from tax by the operation of article 286(2) and section 3(1)(A)(iii) of the Act. Once those sales were outside the charging section there was no need to re enact that prohibition in section 15 which was a machinery section and would stand cut down by the limitation placed by the charging section and the Constitution. 987