Summarize the following court judgment. titions Nos. 110 to 115 of 1960. (Under Article 32 of the Constitution of India for enforcement of Fundamental Rights) A. V. Viswanatha Sastri	 R. K. Garg	 D. P. Singh	 section C. Aggarwal and M. K. Ramamurthi	 for the Petitioner. B. Sen	 B. K. B. Naidu and I. N. Shroff	 for the Respondents. December 21. The Judgment of the Court was delivered by HIDAYATULLAH	 J. These six petitions under article 32 of the Constitution have been filed by one Bhaiyalal Shukla	 who was doing business of construction of buildings	 roads	 bridges etc. as contractor for the Public Works Department in Rewa Circle of the former Vindhya Pradesh State	 now a part of the State of Madhya Pradesh. By these petitions	 he challenges the levy of sales tax on building materials supplied by him in the construction of buildings	 roads and bridges for the years	 1953 54 to 1958 59. For the first year in question	 sales tax amounting to Rs. 1	840 5 0 has 260 already been charged and paid. He seeks refund of this amount. For the remaining years except the last two	 proceedings for assessment have been completed	 but the amounts have not been paid. For the remaining two years	 proceedings are pending for assessment of the tax. The respondents in the case are the State of Madhya Pradesh	 which stands substituted for the State of Vindhya Pradesh	 and diverse officers connected with the assessment and levy of the tax. The contention of the petitioner is that the tax is not leviable in view of the decisions of this Court in two cases reported in The State of Madras vs Gannon Dunkerley and Co. (Madras) Ltd.(1) and Pandit Banarsidas vs The State of Madhya Pradesh (2). The respondents	 however	 claim that the tax is leviable	 because the case falls within the decision of this Court reported in Mithan Lal vs The State of Delhi (3). The United State of Vindhya Pradesh was formed by the Rulers of the States in Baghelkhand and Bundhelkhand	 who agreed to unite into a common State	 with the Maharaja of Rewa as the Rajpramukh. By the Covenant which was entered into by them at that time	 it was provided that until a Constitution for the United State would vest in the Rajpramukh	 and he was authorised to make and promulgate Ordinances for the peace and good government of the United State of any part thereof	 and any Ordinance made by him had the force of an Act passed by the legislature of the United State. The Rajpramukh	 in exercise of his powers drawn from the Covenant	 promulgated the Vindhya Pradesh Sales Tax Ordinance 2 of 1949 for the levy of a tax on the sale of goods in Vindhya Pradesh. On the inauguration of the present Constitution of 261 India	 Vindhya Pradesh became	 at first	 a part B State but later by the Constitution (Amendment of the First and Fourth Schedules) Order	 1950	 it was transferred from Part B to Part C of the Constitution. The ordinance of the Rajpramukh was applied to the whole of Vindhya Pradesh with effect from April 1	 1950 by Notification No. 7 of March 28	 1950 by the Chief Commissioner	 Vindhya Pradesh	 acting under section 1(2) of the ordinance. Parliament then passed the Part C States (Laws) Act	 1950. Section 2 of that Act provided: "Power to extend enactments to certain Part C States: The Central Government may	 by notification in the Official Gazette extend to any Part C State. or to any part of such State	 with such restrictions and modifications as it thinks fit	 any enactment which is in force in a Part A State at the date of the notification and provision may be made in any enactment so extended for the repeal or amendment of any corresponding law(other than a Central Act) which is for the time being applicable to that Part C State	 In exercise of the power conferred by the above section, the Central Government by Notification No. S.R.O. 6 dated December 29, 1950, extended to the State of Vindhya Pradesh the Central Provinces and Berar Sales Tax Act, 1947 (21 of 1947) as in force for the time being in the State of Madhya Pradesh, subject to certain modifications necessitated by the application of the Act to this new area. By the same Notification, a new section was added to the Madhya Pradesh Act, which read as follows: 29. Repeal and Saving: The Vindhya Pradesh Sales Tax Ordinance 2 of 1949 is here by repealed	 provided that. . " and here follow certain provisions saving the previous operation of the Ordinance. 262 On March 20	 1951	 the Central Government issued Notification No. 52/ECON. in exercise of the powers conferred by sub section (3) of section 1 of the Central Provinces and Berar Sales Tax Act	 1947	 as extended to the State of Vindhya Pradesh by Notification No. S.R.O. 6	 ordering that from April 1	 1951 the extended Act would come into force in the State of Vindhya Pradesh. On May 23	 1951	 this Court rendered its judgment in In re the Delhi Laws Act 1912(1). It was held by majority by this Court that section 2 of the Part C States (Laws) Act	 1950 was intra vires	 except for the concluding sentence	 "provision may be made in any enactment so extended for the repeal or amendment of any corresponding law (other than a Central Act) which is for the time being applicable to that Part C State"	 inasmuch as it was ultra vires the Indian Parliament. Parliament then passed the (49 of 1951) on September 6	 1951. Under that Act	 Legislative Assemblies were set up	 and under section 21	 they were invested	 subject to certain limitations	 with Powers of legislation with respect to any of the matters enumerated in the State List or in the Concurrent List. Section 22 of that Act provided: "If any provision of a law made by the Legislative Assembly of a State is repugnant to any provision of a law made by Parliament	 then the law made by Parliament whether passed before or after the law made by the Legislative Assembly of the State	 shall prevail and the law made by the Legislative Assembly of the State shall	 to the extent of the repugnancy	 be void. Explanation: For the purposes of this section	 the expression 'law made by Parliament ' shall not include any law which provides 263 for the extension to the State of any law in force in any other part of the territory of India. " In view of the decision of this Court in the case(1) the States (Miscellaneous Law) Repealing Act	 1951 (66 of 1951) was enacted by Parliament on October 31	 1951. By section 2 of that Act	 laws described in Column 2 of its Schedule were repealed or were deemed to have been repealed with effect from the dates specified in the corresponding entry in column 3 of that Schedule. In the Schedule	 the Vindhya Pradesh Sales Tax Ordinance	 1949 (2 of 1949) was repealed from December 29	 1950. The Vindhya Pradesh Legislative Assembly	 which was set up	 then passed the Vindhya Pradesh Laws (Validating) Act	 1952 (6 of 1952). By that Act	 which was to extend to the whole of Vindhya Pradesh and to come into force on January 8	1953	 it was provided as follows: "2. For the removal of all doubts it is hereby declared that. . Central Provinces and Berar Sales Tax Act	 1947 as extended to Vindhya Pradesh under section 2 of the Part C States Laws Act	 1950 (has been) and shall be deemed to be in force in Vindhya Pradesh from April 1	 1951. Repeal and savings: As from the dates of the actual enforcement of the Acts specified in section 2 of this Act the corresponding laws in force in Vindhya Pradesh immediately before the said dates shall be deemed to have been repealed without prejudice to anything done or suffered thereunder or any right	 privilege	 obligation or liability acquired	 accrued or incurred thereunder before the aforesaid dates. " Section 2 of the Central Provinces and Berar Sales Tax Act	 1947	 which was extended to 264 Vindhya Pradesh	 defined "contract" to mean any agreement for the carrying out for cash or deferred payment or other valuable consideration	 the construction	 fitting out	 improvement or repair of any building	 road	 bridge or other immovable property	 and further defined "goods" to mean all kinds of property including all materials	 articles and commodities	 whether or not to be used in the construction	 fitting out	 improvement or repair of immovable property	 and finally defined "sale" as including transfer of property in goods made in the course of the execution of a contract. By these definitions	 the materials used or supplied by a building contractor in the construction of buildings	 roads	 bridges	 etc. were made liable to sales tax in accordance with a schedule of rates to which reference seems unnecessary. The legality of these and similar provisions of law purporting to impose sales tax on building materials in State Acts came up for consideration before High Courts in India	 and two well defined views were expressed	 one holding that the power to disentangle in a building contract the sale of materials from the execution of works with a view to taxing such a sale	 was not beyond the legislative power of the States acting under Entry 48	 List II	 Seventh Schedule of the Government of India Act	 1935	 corresponding to Entry 54 of the like List in the Constitution. It was held in those cases that a building contract	 though entire	 involved labour plus materials and in respect of the materials there was a sale involving transfer of property for consideration	 and that the legislature had the power to frame a definition of "sale" to separate the two. The other view was that building contracts were entire	 and that there was no sale of goods as contemplated by the Indian Sale of Goods Act	 which was the sense in which the Entry was framed	 a sense which had a well recognised legal import. 265 This Court in Gannon Dunkerley 's case (1) approved the latter view	 which is found in the decision of the Madras High Court in sub nom Gannon Dunkerley vs State of Madras(2)	 and disapproved the contrary view. It was pointed out that though in a popular sense there was a sale of the materials	 there was none in the sense in which the expression "sale of goods" is used in the Indian Sale of Goods Act	 since there was no agreement to sell or sale of materials as such	 nor did the property pass therein as movables. In Pandit Banarsi Das 's case (3)	 which was a case from the State of Madhya Pradesh and which was heard simultaneously	 it was held that if the parties entered into distinct and separate contracts	 one for transfer of materials for money consideration and the other	 for payment of remuneration for services or works done	 then there was a sale within the meaning of the Sale of Goods Act and the levy of tax was valid; but that if the contract was an entire one	 the levy was without competence. The sections of the Central Provinces and Berar Sales Tax Act making such a division and taxing the so called sales of materials were declared to be beyond the powers of the State Legislature. The petitioner contends that the impugned sections of the Central Provinces and Berar Sales Tax Act	 as applied to Vindhya Pradesh	 fell within these two rulings	 and must also be declared ultra vires the Vindhya Pradesh State Legislature	 when the latter enacted the Vindhya Pradesh Laws (Validating) Act	 1952. As against this	 the respondents contend that the Notification S.R.O. No. 6	 which added section 29 repealing the Vindhya Pradesh Sales Tax Ordinance 2 of 1949	 the Part C States (Miscellaneous Laws) Repealing Act	 1951 and the Vindhya Pradesh Laws (Validating) Act	 1952 all concurred in repealing 266 Ordinance 2 of 1949 from December 29	 1950	 but left intact the operation of the Central Provinces and Berar Sales Tax Act as extended to Vindhya Pradesh by section R. O. No. 6 of 1950. The Vindhya Pradesh Laws (Validating) Act	 1952 merely removed the doubts by stating again that the Central Provinces and Berar Sales Tax Act had been and "shall be deemed to be in force in Vindhya Pradesh from April 1	 1951"	 but did not re enact that Act. According to the respondents	 the Central Provinces and Berar Sales Tax Act was in force in Vindhya Pradesh as a result of its extension by Notification section R. O. 6 and Notification No. 52 (Econ)	 the repeal of Ordinance 2 of 1949 being achieved by the Part C States (Miscellaneous Laws) Repealing Act	 1951 from December 29	 1950. The respondents	 therefore	 seek to uphold the impugned provisions on the basis of the ruling of this Court in Mithan Lal 's case(1)	 where it was pointed out that whatever might be said of the State Legislatures operating under List II did not hold good in the case of Parliament which derived its powers in relation to legislation in Part C States	 not only from all the Lists but also from the residuary powers of taxation mentioned in article 248(2). It was also held that section 2 of the Part C States (Laws) Act	 1950 was not repugnant to article 248(2)	 that the extended law became incorporated by reference in the Part C States (Laws) Act	 and that the tax was thus one imposed by Parliament itself. The respondents	 therefore	 contend that	 as held in Mithan Lal 's case(1) when parliament enacted the Part C States (Laws) Act	 1950 and conferred power on the Central Government to extend any Act of a Part A State to any Part C State	 that power of extension carried with it the plenary powers of Parliament	 and even though the law so extended might have been outside the competence of the State Legislature which enacted it	 when extended under the 267 authority of Parliament was a valid piece of law in Part C State. The rival contentions may be reduced to the proposition that if the State Legislature of Vindhya Pradesh extended the Central Provinces and Berar Sales Tax Act	 then the extended Act would suffer from the disability pointed out in Gannon Dunkerley 's case (1)	 but if the Central Provinces and Berar Act was extended by the Notification under the Part States (Laws) Act	 1950	 then it must be treated as incorporated in that Act and to have the authority of Parliament which	 in relation to Part C States	 had no limitations whatever. We have	 therefore	 to see whether the Central Provinces and Berar Sales Tax Act	 1947 can be said to have been extended for the first time by the Vindhya Pradesh Legislature in 1952 when it passed the Vindhya Pradesh Laws (Validating) Act	 1952 to the exclusion of the order contained in the Notification No. section R. O. 6	 or whether the Act continued to be in force in Vindhya Pradesh even before	 and all that the Vindhya Pradesh Act did was to remove any doubts about its validity. The contention on behalf of the petitioner is that the Notification dated December 29	 1950 was invalid in its latter part	 as decided by this Court in the case (2). That portion dealt with the repeal of Ordinance 2 of 1949	 and if the Notification was invalid in that part	 then the Central Provinces and Berar Sales Tax Act	 which was extended by the opening part	 never came into force. Mr. Viswanatha Sastri contended that the notification must be looked at compendiously	 and that it was impossible to think that the Central Government would have extended the Central Provinces and Berar Sales Tax Act	 if the earlier Ordinance still continued to operate. He relied in this connection upon the observations of this Court in Pesikaka 's case (3) to urge that the 268 Notification which was beyond the powers of the Central Government in its latter part must be regarded as a nullity	 and contended that if the invalid portion of the Notification was fundamental to the operation of the valid	 then the valid portion also must equally fail because it could not have been intended that two laws on the same topic were to operate simultaneously in Vindhya Pradesh. According to him	 the extension of the Central Provinces and Berar Act could not and would not have been made	 if the Ordinance had not been first repealed. Section 29 which was added	 though composed of two parts	 was	 according to him	 really a part of a single scheme and the repeal of the Ordinance and the extension of the Central Provinces and Berar Act could stand or fall together	 and since the Ordinance was never validly repealed	 it continued to operate in Vindhya Pradesh till its repeal on October 31	 1951	 by the Part C States (Miscellaneous Laws) Repealing Act	 1951	 and when the Act repealed it from December 29	 1950	 the effect was that there was no sales tax law in operation in Vindhya Pradesh	 because the Part C States (Miscellaneous Laws) Repealing Act	 1951	 did not enact or extend any law on the subject of sales tax in or to Vindhya Pradesh. According to him	 till the enactment of the Vindhya Pradesh Laws (Validating) Act 6 of 1952 on January	 8	 1953 there was no law imposing sales tax in Vindhya Pradesh	 and the law was then made by the Legislature of Vindhya Pradesh by extending the Central Provinces and Berar Sales Tax Act from April 1	 1951. He therefore	 contended that since the powers of the Vindhya Pradesh Legislature did not include the power of imposing sales tax on building materials	 this Act of the Vindhya Pradesh Legislature	 if it sought to impose sales tax on building materials	 fell within the ruling in Gannon Dunkerley 's case (1) and must be declared as of no effect. He also referred to Act 9 of 1953 269 passed by the Vindhya Pradesh State Legislature	 by which the Act was further amended	 and stated that the extended Act	 as amended	 owed its existence neither to Parliament nor to the Central Government acting under the Part C States (Laws) Act but to the Vindhya Pradesh Laws (Validating) Act	 1952 (6 to 1952) and the Vindhya Pradesh Amendment Act	 1953 (9 of 1953). There is a fundamental fallacy involved in this reasoning. We are considering the applicability of the Central Provinces and Berar Sales Tax Act as extended to Vindhya Pradesh. The Vindhya Pradesh Amending Act made only verbal changes	 but did not alter the structure of the tax. No doubt	 that Act	 contained certain provisions under which sales of building materials are taxable	 and if the authority to tax the so called sales emanated from a State Legislature	 then the law would fail. But we have to remember	 in this connection	 that the law was first extended to Vindhya Pradesh by the Central Government acting under the authority of Parliament legislating for a Part C State. Parliament and the Central Government were not subject to the disabilities pointed out in Gannon Dunkerley 's case (1)	 and the matter was covered by the decision of this Court in Mithan Lal 's case (2). Even if the Notification	 section R. O. No. 6	 failed to repeal ordinance 2 of 1949	 Parliament by its own law effaced that Ordinance in Vindhya Pradesh from December 29	 1950	 and enacted that the Ordinance shall be deemed to be repealed from that day. After the passing of the Repealing Act by parliament	 it is impossible to argue that Ordinance 2 of 1949 continued in Vindhya Pradesh down to January 8	 1953	 because by fiction the Ordinance was repealed from December 29	 1950. Parliamentary legislation	 therefore	 came to the rescue	 so to speak	 of the Notification by making room for the extension of the Central Provinces and 270 Berar Act by repealing Ordinance 2 of 1949 which the Notification proprio vigore was unable to achieve as laid down in the case(1). The Notification of the Central Government (section R. O. No. 6) and Act 66 of 1951	 therefore concurred in removing the Ordinance on December 29	 1950 and in extending the Central Provinces and Berar Sales Tax Act in its place on the same date. Mr. Viswanatha Sastri argued	 on the strength of ruling of this Court in Deepchand vs State of Uttar Pradesh (2) that the validity of a law must be judged as on the date on which it was passed	 and if the law was invalid on that date	 then the law must be deemed not to have existed at all	 unless it was later re enacted. The passage relied upon is as follows: "The validity of a statute is to be tested by the constitutional power of a legislature at the time of its enactment by that legislature and	 if thus tested	 it is beyond the legislative power	 it is not rendered valid without re enactment if later	 by constitutional amendment	 the necessary legislative power is granted. An after acquired power cannot	 ex proprio vigore	 validate a statute void when enacted." (p. 24). This argument would be applicable if we were to consider that Notification No. section R. O. 6 in isolation	 and the question was one of validation of that Notification. The Notification is being questioned	 because it sought to repeal Ordinance 2 of 1949	 which it could not do. But	 today we are not in a position to say that Ordinance 2 of 1949 continued in Vindhya Pradesh	 because Parliament by the Part C States (Miscellaneous Laws) Repealing Act	 1951 has enacted that the said ordinance must be deemed to have been repealed from December 29	 1950. Indeed	 in the ruling 271 of this Court at the same page are cited passages from Willoughby on Constitution of the United States (2nd Edn.) Vol. 1	 p. 10 based on the decision in John M. Wilkerson vs Charles A. Rahrer (1) to the effect that if the cause of the unconstitutionality is removed then the law does not need to be re enacted. The facts of this case are entirely different from those in Deepchand 's case (2). The extended law did not depend on the repeal of the earlier law for its validity. It would have been operative	 even if the earlier law was not repealed; but the earlier law was	 in fact	 repealed from December	 29	1950	 and no question of conflict between the new and the old law ever arose. Parliament by repealing the ordinance rendered the ineffective portion of the Notification a mere surplusage. The necessary result thus was that its operative part survived and the Central Provinces and Berar Sales Tax Act	 1947 was validly extended to Vindhya Pradesh	 and was valid law as laid down in Mithanlal 's case (3). It did not suffer from the defects pointed out by the this Court in Gannon Dunkerley 's case (4)	 as it was not enacted or extended by the State Legislature. It remains to consider the last argument on this point	 and it is that the Central Provinces and Berar Sales Tax Act was re extended to Vindhya Pradesh by Act 6 of 1952	 and thus owed its existence to a law made by a State Legislature which was incompetent to enact a law that building materials in a works contract	 which was entire	 were liable to sales tax. The preamble of the Act shows that it was enacted to remove certain doubts which were entertained as to whether the extended Sales Tax Act became operative only from October 31	 1951 when Act 66 of 1951 was passed	 or from an earlier date	 viz.	 April 1	 1951	 from which date it was brought into force in 272 Vindhya Pradesh by Notification No. 52 (Econ.)	 dated March 20	 1951. To remove these doubts	 the Vindhya Pradesh Laws (Validating) Act	 1952	 enacted with the assent of the President	 declared by section 2 (already quoted) that the Central Provinces and Berar Sales Tax Act had been and "shall be deemed to be in force in Vindhya Pradesh from April 1	 1951. " This declaration did not extend prorio vigore the Central Provinces and Berar Sales Tax Act	 but only declared that it must be deemed to be validly in force from April 1	 1951. Section 7	 on which much reliance has been placed	 may be quoted again: "Repeal and savings: As from the dates of the actual enforcement of the Acts specified in Section 2 of this Act the corresponding laws in force in Vindhya Pradesh immediately before the said dates shall be deemed to have been repealed without prejudice to anything done or suffered thereunder or any right	 privilege	 obligation or liability acquired	 accrued or incurred thereunder before the aforesaid dates" It is said that	 if the two sections are read together they mean that the Central Provinces and Berar Sales Tax Act was freshly extended from April 1	 1951 by the Vindhya Pradesh Act and any law made by any authority earlier was freshly repealed to make room for the extension. This argument	 in our opinion	 is erroneous. To begin with	 the powers of the Vindhya Pradesh Legislature were circumscribed by section 22 of the Government of part C States Act	 1951	 quoted earlier. Under that section	 the powers of the State Legislatures did not extend to making laws repugnant to any law made by Parliament. The Explanation defines the expression "law made by Parliament"	 and excludes a law which provides for the extension to the State of any law in force 273 in any other part of the territory of India. The Vindhya Pradesh Legislature	 however	 did not repeal either section 2 of the Part C States (Laws) Act or the Notification	 and all that the Legislature did was to add its own authority by a declaration	 to the laws earlier extended. The law was extended first by Notification S.R.O. No. 6 on December 29	 1950	 but it was brought into force only by Notification No. 52 (Econ.) dated March 20	 1950 from April 1	 1951. The Notification	 section R. O. No. 6 had substituted for sub s.(3) of section 1 of the Central Provinces and Berar Sales Tax Act	 the following: "(3) It shall come into force on such date as may be notified by the Central Government in the Official Gazette. " Till the Notification No. 52 (Econ.) was made	 the Act was extended but was not in force in Vindhya Pradesh. There is a difference between the extension of a law subject to its being brought into force latter and its coming into force on a later date. Section 7 of Act 6 of 1952 repealed only the laws in force prior to the date on which the Central Provinces and Berar Sales Tax Act was brought into force. It speaks of "laws in force in Vindhya Pradesh immediately before April 1	 1951"	 and the law which was in force immediately before that date was not the Central Provinces and Berar Sales Tax Act which had not been brought into force	 but might be Ordinance 2 of 1949	 if it had not been successfully repealed earlier. The former Act was extended on December 29	 1950	 but was not brought into force till April 1	 1951	 and the section speaks of "laws in force". The section	 therefore	 refers to Ordinance 2 of 1949	 which would be in force immediately before April 1	 1951	 if not successfully repealed	 but not to the Central Provinces and Berar Sales Tax Act which was only extended before that date but had not been brought into force. In other words	 section 7 of the Act does no more than replea 274 from April 1	 1951 (if repeal was at all necessary) Ordinance 2 of 1949	 which might be supposed to have continued as law till October 31	 1951	 when it was repealed by Act 66 of 1951. In point of fact and also in law	 it was really repealed from December 29	 1950 under the Repealing Act 66 of 1951. The Vindhya Pradesh Act 6 of 1952 cannot	 therefore	 be said to have enacted for the first time that the Central Provinces and Berar Sales Tax Act shall come into force from April 1	 1951 in Vindhya Pradesh. It only declared what was a legal fact even without this declaration. Nor did the Central Provinces and Berar Sales Tax Act owe its existence to Act 6 of of 1952 only declared what the result of the earlier laws was	 and added the authority of the Vindhya Pradesh Legislature to remove doubts and to save the law from any attack on the ground that the wrong Legislature had repealed the Ordinance or extended the Central Provinces and Berar Sales Tax Act. In our opinion	 this argument cannot be accepted. One further argument was advanced to which we have not referred so far	 and which may now be noticed. It is that after the reorganisation of the States	 Madhya Pradesh has as many as four Sales Tax Acts. It is contended that a person belonging to the area of the former State of Madhya Pradesh is not liable to sales tax on building materials in a works contract under the Central Provinces and Berar Sales Tax Act because of the decision in Pandit Banarsi Das 's case(1)	 but another person living in the area forming part of the former Vindhya Pradesh is liable to sales tax under the same Act	 as extended to Vindhya Pradesh. This	 it is said	 is patently contrary to the spirit of the equal protection clause in article 14. The laws in different portions of the new State of Madhya Pradesh were enacted by different Legislatures	 and under section 119 of the States Reorganisation 275 Act	 all laws in force are to continue until repealed or altered by the appropriate Legislature. We have already held that the sale tax law in Vindhya Pradesh was validly enacted	 and it brought its validity with it under section 119 of the States Reorganisation Act	 when it became a part of the State of Madhya Pradesh. Thereafter	 the different laws in different parts of Madhya Pradesh can be sustained on the ground that the differentiation arises from historical reasons	 and a geographical classification based on historical reasons has been upheld by this Court in M. K. Prithi Rajji vs The State of Rajasthan(1) and again in The State of Madhya Pradesh vs The Gwalior Sugar Co. Ltd.(2). The latter case is important	 because the sugarcane cess levied in the former Gwalior State but not in the rest of Madhya Bharat of which it formed a part	 was challenged on the same ground as here	 but was upheld as not affected by article 14. We	 therefore	 reject this argument. In the result	 the Writ Petitions fail	 and are dismissed; but in the circumstances of the case we make no order about costs.

The appellant was doing business of construction as contractor under Public Works Department in Vindhya Pradesh	 now Madhya Pradesh. He challenged the levy of Sales Tax on building materials supplied by him for the year 1953 54 to 1958 59. The contention of the Petitioner was that the tax was not leviable in view of the decision of the Supreme Court in Gannon Dunkerley 's case and Pandit Banarsi Das 's case. The respondents claimed that the tax was leviable because the case fell within the derision in Mithan Lal 's case. The Rajpramukh of the United State of Vindhya Pradesh promulgated the Vindhya Pradesh sales Tax Ordinance 2 of 1949. On Vindhya Pradesh becoming Part C State of India the said ordinance of Rajpramukh was applied to the whole of it with effect from April 1	 1950	 by notification No. 7 of March 28	 1951. Under section 2 of the Part C States (Laws) Act	 1950	 by notification No. S.R.O. 6 dated December 29	 1950	 the Central Provinces & Berar Sales Tax Act 1947	 was extended to Vindhya Pradesh. The notification also added section 29 to the Madhya Pradesh Act so extended	 by which ordinance 2 of 1949 was repealed. By reason of the decision of this Court in the Delhi Laws Act case the addition of section 29 was unconstitutional. Parliament then enacted the Part C States (Misc. Laws) Repealing Act (66 of 1951). By section 2 of the Act the Vindhya Pradesh Sales Tax ordinance	 1949	 was deemed to have been repealed from December 29	 1950. The Vindhya Pradesh Laws (Validity) Act	 1952	 also provided and declared that Central Provinces & Berar Sales Tax Act	 1947	 which was extended to Vindhya Pradesh under section 2 of the Part C States Laws Act	 1950	 has been and shall be deemed to be in force in Vindhya Pradesh from April 1	 1951. The said C. P. & Berar Sales Tax Act defined contract	 goods	 sales etc	 and by these definition the materials used or supplied by 258 a building contractor in the constructions etc	 were made liable to Sales Tax in accordance with the schedule rates. The question is	 whether C. P. been extended for the first time by the Vindhya Pradesh legislature in 1952	 when it passed the Vindhya Pradesh Laws (Validating) Act	 1952	 to the exclusion of the order contained in the notification No. S.R.O. 6 or whether the Act continued to be in force in Vindhya Pradesh even before and all that the Vindhya Pradesh Act did as to remove any doubts about its validity. The rival contentions of the appellant and the respondents are reduced to the proposition that if the State Legislature of Vindhya Pradesh extended the Central Province and Berar Sales Tax Act	 the extended Act would suffer from disability pointed out in Gannon Dunkerley 's case	 but if the said Act was extended by the notification under Part C States (Laws) Act	 1950	 then it must be treated as incorporated in the Act and to have the authority of Parliament which	 in relation to Part C States	 had no limitation whatever. ^ Held	 that the extended law in the C. P. & Berar Sales Tax Act	 1947	 did not depend on the repeal of the earlier law for its validity. It would have been operative	 even if the earlier law was not repealed	 but the earlier law was in fact repealed from December 29	 1950	 and no question of conflict between the new and the old law ever arose. Held	 further	 that the Vindhya Pradesh Amending Act made only verbal changes	 but did not alter the structure of the tax. No doubt	 that Act contained certain provisions under which sales of building materials are taxable	 and if the authority to tax the so called sales emanated from a State Legislature	 then the law would fail. The law was first extended to the Vindhya Pradesh by the Central Government acting under the authority of Parliament legislating for a Part C State. Parliament and the Central Government were not subject to the disabilities pointed out in Gannon Dunkerley 's case	 and the matter was covered by Mithan Lal 's case. Even if the notification S.R.O. No. 6 failed to repeal ordinance 2 of 1949 Parliament by its own law effaced that ordinance in Vindhya Pradesh from December 29	 1950	 and enacted that ordinance shall be deemed to be repealed from that day. The ordinance 2 of 1949 did not continue in Vindhya Pradesh down to January 8	 1953 because by fiction the ordinance was repealed from December 29	 1950. Held	 also	 that the laws in different portions of new State of Madhya Pradesh were enacted by different legislatures and under section 119 of the States Reorganisation Act	 all 259 laws in force in a state were to continue until repealed or altered by the appropriate Legislature. The different sales tax laws in different parts of Madhya Pradesh are valid on the ground that the differentiation arises from historical reasons	 and a geographical classification based on historical reasons is not affected by article 14 of the Constitution. State of Madras vs Gannon Dunkerley & Co. ; 	 Pandit Banarsidas vs State of Madhya Pradesh	 ; 	 Mithan Lal vs State of Delhi; 	 In re the ; 	 	 Gannon Dunkerley vs State of Madras	 	 Behram Khurshed Pesikaka vs The State of Bombay	 	 Deepchand vs State of Uttar Pradesh	 [1959] Supp. 2 S.C.R. S	 John M. Wilkerson vs Charles A. Rahrer	 (1891) 140 U. section 545	 M. K. Prithi Rajji vs State of Rajasthan C. A. No. 327/56 decided on 2 11 60 and State of Madhya Pradesh vs The Gwalior Sugar Co. Ltd. C. A. Nos. 98 and 99 of 1957 decided on 30 11 1960	 referred to.