Summarize the following court judgment. Appeals Nos. 509 and 510 of 1960. Appeals by special leave from the judgment and order dated October 26	 1956	 of the former Madhya Bharat High Court Indore. in Civil Misc. Cases Nos. 26 of 54 and 48 of 55. A. V. Viswanatha Sastri	 C. B. Agarwala and A. G. Ratna parkhi	 for the appellants. R.J. Bhave and 1. N. Shroff	 for the respon. dents. July 26. The Judgment of the Court was delivered by GAJENDRAGADKAR	 J. 	The appellant	 the Indore Iron and Steel Registered Stock holders ' Association (Private) Ltd.	 is a 'registered Association whose constituent members carry on business generally in fabricated iron and steel material and more particularly in iron sheets	 plain or corrugated	 bars	 rods	 light and heavy structurals	 nails	 joints	 wire nails and all kinds and varieties of wirer	 and 926 pipes. This business is carried on by the constituent members of the appellant at Indore and Ratlam at which places they have their registered offices. The State of Madhya Bharat	 by its Act No. 30 of 1950	 imposed sales tax in the territory of Madhya Bharat on the sales of goods therein specified with effect from May 1	 1950	 and under the provisions of the said Act the Commissioner of Sales Tax	 Madhya Bharat	 and the	 Sales Tax Officer	 Indore	 who are respondents 2 and 3	 were appointed authorities for the assessment of tax leviable under the Act and for its recovery in their respective areas. Section 3 of the Act is the charging section and it provides for the incidence of taxation	 Section 4	 which deals with the application of the Act exemption and exclusion	 provides by Sub section (2) that no tax shall be payable under the Act on the sale of goods specified in the second column of Sch. 1 on conditions mentioned in column 3 of the Schedule. " 'Iron and steel" appears in	 Sch. 1 as item 39. Section 5 prescribes the rate of tax and it provides that the tax will be recoverable as notified from time to time by the Government by publication in the official gazette subject to the condition that it shall not be less than Rs. 1 9 0 per cent or more than 61 per cent. Section 4(3) authorises the Government by notification to modify Sch. 1 from time to time. Similarly section 5(2) authorises the Government while notifying the tax payable by a dealer to notify the goods and the point of their sale at which the tax is payable. It is by virtue of this delegated power that the State 'Of Madhya Bharat	 respondent 1 purported to issue notifications to which we will presently refer. On May 22	 1950. a notification was issued under section 5(2) specifying serially the articles taxed	 'the stage of sale by traders in Madhya Bharat on which the tax is levied and the rate of sales tax per cent. Item 27 in the list dealt with goods manu 927 factured from things (wastu) except gold and silver or goods manufactured from more than one metal (except circles and sheets of copper	 brass and aluminium). The notifications provided that the tax had to be paid by the producer or importer at that rate of Rs. 3 2 0 per cent. Meanwhile article 286(3) of the Constitution had come into force. This Article as it then stood provided that no law made by the Legislature of a State imposing	 or authorising the imposition of	 a tax on the sale or purchase of any such goods as have been declared by Parliament by law to be essential for the life of the community	 shall have effect unless it has been reserved for the consideration of the President and has received his assent. Thereafter Parliament by law proceeded to make the declaration as contemplated by this Article by section 2 of Act 52 of 1952 [Essential Goods (Declaration and Regulation of Tax on sale or purchase) Act] (hereafter called the Act) which was passed on August 9	 1952. Section 2 of the Act provides that the goods specified in the Schedule are hereby declared to be essential for the life of the community. Item 14 in the Schedule refers to 	iron and steel '. Thus	 as a result of these provisions in on and steel came to be declared as essential for the life of the community within the meaning of article 286(3) as from August 9	 1952. Respondent 1 thereupon purported to give effect to the provisions of article 286(3) and section 2 of the Act by issuing two notifications on October 24	 1953. By the first notification it was provided that no tax shall be payable enter alia on the sale of iron and steel. 'Iron and steel ' was placed at item 39 in the said Schedule. The other notification issued on the same day by item 9 in the list provided for the sale of the articles specified in the said item. This item reads thus: 928 Every kind of metal including copper brass	 manganese	 zinc	 lead	 mercury	 bronze	 nickel	 aluminium	 tin and their ore form (ex cluding iron	 steel	 gold and silver) and goods prepared any metal other than gold and silver	 utensils and wires	 goods prepared from one ore more than one metal	 utensils and wires which also includes mangars	 metal pieces and scraps	 cutting and lantern	 gas	 stove and type letters (excluding circles and sheets of copper	 bra	% and aluminium). " It is common ground that under this notification the articles in which the constituents of the appellant deal would be liable to pay the sales. tax in question. After this notification was issued the appellant wrote to respondent 3 claiming exemption from payment of sales tax for the goods and articles in which its constituent members are dealing but this plea was rejected by the said respondent	 and the constituent members of the appellant were called upon to pay sales tax each in respect of their individual turnover. It was under these circumstances that the appellant filed two writ petitions under article 226 of the Constitution in the High Court of Madhva Bharat at Indore in which it challenged the validity of the assessment orders passed for the two years 1953 54 and 1954 55 respectively (Petitions Nos. 26 of 1954 and 48 of 1955). The appellant 's case was that the articles in which the constituent members of the appellant dealt were covered by the parliamentary declaration contained in section 2 of the Act and as such were no longer liable to pay sales tax. This plea was resisted by the respondents. It was urged on their behalf that the notification issued by respondent 1 on October 24	 1953 was valid	 and item 27 in the list notified brought the articles in question within the mischief of the Sales Tax Act and so the petitioners were not entitled to any writ as claimed by them. The High Court has upheld the plea 929 raised by the respondents	 rejected the contentions urged by the appellant and has dismissed the ' writ petitions filed by it. It is against these orders of dismissal passed by the High Court in the two writ petitions filed by the appellant that the present appeals	 No. 509 and 510 of 1960	 have been brought to this Court by special leave granted by this Court. Two points have been urged before us by Mr. Viswanatha Sastri	 on behalf of the appellant	 in support of these appeals. It is urged that section 2 of the Act which contains the parliamentary declaration as contemplated by article 286(3) covers iron and steel as understood in their commercial sense. The words "iron and steel" should not be interpreted in their narrow dictionary meaning. They do not mean iron and steel as they come out after smelting but they mean articles exclusively made from iron and steel in which the identity of iron and steel has not been lost. In other words	 iron and steel in the context mean all articles made exclusively of iron and steel in which steel merchants normally and generally trade. It is further argued that in construing the words " 'iron and steel" we must bear in mind the fact that the object	 of article 286(3) is to safeguard the 'interest of the consumer in regard to the articles which Parliament may declare to be essential for the life of the community	 and it is suggested that if the narrow dictionary meaning of the words is adopted it would not serve the said object and purpose of the constitutional provision. Mr. Sastri has also relied on what he has described as the legislative history which indicates that the said words should receive a broad and wide construction in the context. In that connection he has invited our attention to the provisions of ' section 2(d)	 section 3. and the categories specified in the Second Schedule to the Iron and Steel 930 (Control of Production and Distribution) Order	 1941. 	 These categories	 according to Mr. Sastri unmistakably support his argument that the expression "	iron and steel" as used in the order was obviously used in a very wide and broad sense. Similarly	 he has referred to the provisions of section 2(a)(vii) of Act XXIV of 1946 [The Essential Supplies (Temporary Powers) Act	 1946] and section 2(a)(vi) of Act 10 of 1955 (The ). His contention is that it would be legitimate for the Court to consider the legislative history in the matter of the use of these words and their denotation	 and that the legislative history to which he has referred supports his argument that the words '	iron and steel" should receive a very liberal interpretation in determining the effect of the provisions of section 2 of the Act. The High Court Was not impressed by this argument. It has held that the words "iron and steel" as used in Entry 14 to Sch. 1 of the Act do not include within their ambit articles made of iron and steel such as those with which we are concerned in the present proceedings. Mr. Sastri seriously questions the correctness of this conclusion. It is clear that even if we were to accept Mr. Sastri 's contention in regard to the denotation of the words "	iron and steel" as used by the relevant provisions of the Act it would still have to be shown by the appellant that the impugned notification is invalid because it contravenes the provisions of article 286(3). In other words	 in order to succeed in the present appeals the appellant has to prove two facts	 (1) that the words ""iron and steel" in respect of which the requisite parliamentary declaration has been made by section 2 of the Act include commodities like those with which we are concerned	 and (2) that the impugned notification contravenes article 286(3). It would thus be seen that unless the appellant succeeds in both these contentions the appeals are bound to fail. Since 931 we have reached the conclusion that even on the assumption that the parliamentary declaration made by the relevant provision of the Act includes commodities with which we are concerned is correct it does not follow that the impugned notification contravened article 286(3) we do not propose to deal with the first point raised by Mr. Sastri. In dealing with these appeals we would assume in hip	 favour that the words "iron and steel" should receive the broad and wide interpretation for which he contends. Assuming then that the articles in which the constituents of the appellant deal are covered by the parliamentary declaration made by the Act does it follow that the impugned notification contravenes article 286(3) ? That takes us to the provisions of article 286(3) which we have already cited. This provision can be successfully invoked only if three conditions are satisfied. The first condition is that the impugned law must be one which is made by the Legislature of a State which obviously means a State which came into existence under and after the Constitution ; and that shows that the impugned law must be a law made by the Legislature of a State subsequent to the Constitution. This condition is satisfied in the present case because the impugned notification has been issued by virtue of the authority delegated to respondent 1 by Act 30 of 1950 and this Act was passed after the Constitution was adopted. Let us then consider the second condition which is also in the nature of a condition precedent. This condition requires that the impugned law must impose or authorise the imposition of a tax on the sale or purchase of any such goods as have been declared by Parliament by law to be essential for the life of the community. There can be little doubt that this condition postulates that at the time when the impugned law is passed there is a [1962] preexisting declaration made by Parliament in regard to the essential character of a commodity. The material words in respect of this condition are that the sale or purchase of any such goods as have been declared by Parliament by law to be essential for the life of the community. Therefore	 if the parliamentary declaration follows the impugned enactment it cannot retrospectively affect the validity of the said enactment. Article 286(3) contemplates that if in the face of an existing parliamentary declaration about the essential character of a commodity the Legislature of a State purports to impose or authorise the imposition of a tax on such commodity the enactment would be invalid unless the law made by the Legislature has been reserved for the consideration of the President and has received his assent. The third condition emphasises that the impugned law must have been passed subsequent to the Constitution	 because unless the relevant provision of the Constitution for the reservation of the law for the consideration of the President has come into force this condition cannot apply. This requirement obviously means that the office of the President must have come into existence and so this condition can become operative only after the Constitution has come into force. Therefore	 the third condition supports the conclusion which arises from the words used in the first condition itself. Thus the position is that Act 30 of 1950 satisfies the first condition but not the second. It is conceded that the relevant provisions of the M. B. Act of 1950 authorise the	 imposition of tax on the commodities in question and that the impugned notification is otherwise consistent with	 and justified by	 the said provision of the Act. Now	 if the said M. B. Act authorises the imposition of tax on the goods in question and the said goods were not declared by Parliament by law to be 933 essential for the life of the community before the date of the said: Act its validity cannot be challenged on the ground that it was not reserved for the consideration of the President and ha not received his assent. It is only when all the conditions prescribed by article 286(3) are present that the validity of the impugned law can be successfully challenged. The question about the construction of article 286(3) has been considered by this Court on two occasions. In Sardar Soma Singh vs The State of Pepsu and Union of India(	)	 section R. Das	 J.	 as he then was	 who spoke for the Court has observed that it is quite clear that section 3 of Act 52 of 1952 does not affect the Ordinance there challenged for the said Ordinance was not made after the commencement of the Act	 and that article 286(3) contemplates a law which can be but has not been reserved for the consideration of the ' President and has not received his assent. This position clearly points to post constitutional law for there can be no question of an existing law continued by article 372 being reserved for the consideration of the President for receiving his assent. This decision supports the conclusion that the law contemplated by the first condition specified in article 286(3) must be post constitutional law. To the same effect are the observations made in the majority judgment of this Court in Firm of A. Gowrishankar vs Sales Tax Officer	 Secunderabad (2). In this connection it would be relevant to refer to section 3 of the Act itself. It provides that no law made after the commencement of this Act by Legislature of a State imposing or authorising the imposition of t tax on the sale or purchase of any goods declared by this Act to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the President and has received his (1) ; (2) A.I.R. 1958 S.C. 883. 934 assent. This provision also shows that the declaration made by the Act was intended to be prospective in operation and it would affect laws made after the commencement of the Act	 and that clearly must mean that if a law had been passed prior to the commencement of the Act and it authorised the imposition of a tax on the sale or purchase of certain commodities its validity cannot be challenged on the ground that the said commodities have been subsequently declared by the Act to be essential for the life of the community. The impugned notification with which we are concerned and the Act under which it has been issued are thus outside the purview of section 3 of the Act. That in substance is the finding made by the High Court on the second contention raised before it by the appellant. In our opinion	 the conclusion of the High Court on t is point is right. In the result the appeals fail and are dismissed with costs. Appeals dismissed.

The constituent members of the appellant Association	 who carried on business in iron and steel articles were assessed to sales tax for the years 1953 54 and 1954 55 under a notification dated October 24	 1953	 issued by the State of Madhya Bharat under section 5(2) of the Madhya Bharat Sales Tax Act	 Samvat 2007	 (Act No. 30 of 1950). The appellant moved the High Court under article 226 of the Constitution challenging the validity of the assessment on the ground that the said articles were covered by the declaration made by Parliament by section 2 of the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act	 1952	 that iron and steel were essential commodities within the meaning of article 286(3) of the Constitution which was operative from August 9	 1952. The High Court found against the appellant. Held	 that even assuming that the words "iron and steel" in Entry 14 of the Schedule to the Act were comprehensive enough to include articles made of iron and steel	 that would not necessarily render the notification invalid under article 286(3) of the Constitution. Article 286(3)	 as it stood before the Constitution (Sixth Amendment) Act	 1956	 could be successfully invoked only if three conditions were satisfied	 (1) that the impugned legisla. tion was one by the Legislature of a State	 constituted under the Constitution	 (2) that it was subsequent to the declaration made by the Parliament as to the essential character of the commodity and (3) that it could be	 but was not	 reserved for the President 's consideration and assent. It was obvious	 therefore	 that a subsequent Parliamentary 925 declaration could not affect the validity of an enactment retrospectively. Sardar Soma Singh vs The State of Pepsu and Union of India	 ; and Firm of A. 'Gowrishankar vs Sales Tax Officer	 Secunderabad	 A. I. R. 	 referred to. Although the Art	 tinder which the impugned notification was made	 satisfied the first condition	 it did not satisfy the second or the third and	 consequently	 its validity could not be questioned under article 286(3) of the Constitution. Held	 further	 that it was apparent from section 3 of the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act	 1952	 that if a law had been passed prior to the commencement of the Act authorising the imposition of a tax its validity could not be challenged on the ground that the said commodity was subsequently declared by the Act to be essential for the life of the community. The impugned notification and the State Act under which it was made were	 therefore	 outside the purview of section 3 of the Act.