Summarize the following court judgment. Appeals Nos. 1182 1184 of 1965. Appeals by special leave from the judgment and order dated August 19	 1963 of the Punjab High Court in General Sale 's Tax Reference Nos. 8	 10 and 11 of 1962. R. Ganapathy Iyer	 R. N. Sachthey for R. H. Dhebar	 for the appellant (in all the appeals). R. K. Garg	 section C. Agarwal	 Shive Pujab Singh and Anil Kumar	 for the respondent (in all the appeals). The Judgment of the Court was delivered by Bachawat	 J. The respondents are dealers assessable to sales tax under the East Punjab General Sales Tax Act	 1948. In their return for the assessment years 1955 56	 1956 57 and 1957 58 they 338 claimed exemption from tax in respect of sales of edible oils. It is common case before us that this exemption was claimed in respect of Sales of edible oil produced in ghanis run by mechanical process. By his orders dated March 3	 1959	 April 9	 1959 and July	17	 1959	 the Assessing Authority	 Jullundur held that exemption from tax was not allowable under item No. 57 of the schedule of	 tax free goods as	 substituted by the Punjab Government Notification No. 3483 E & T 54/723(CH) dated August 5	 1954. The appeals from these orders were dismissed by the Deputy Excise and Taxation Commissioner	 Jullundur Division by his orders dated August 3	 1959 and February 16	 1960. Revision Petitions from these orders were dismissed by the Excise and Taxation Commissioner	 Punjab by his orders dated November 24	 1961. .Revision Petitions from the last orders were dismissed by the Financial Commissioner	 Revenue	 Punjab by his orders dated April 27	 1962. On the application of the respondents	 the Financial 'Commissioner	 Revenue	 Punjab by his order dated August 9	 1962 referred under section 22(1) of the Punjab General Sales Tax Act	 1948 the following question of law for the decision of the High Court of Punjab at Chandigarh: "Whether notification No. 3483 E & T 54/723(CH)	 dated the 5th August	 1954	 whereby exemption from Sales Tax granted by the Government in respect of edible oils was abolished in the case of such edible oils produced in ghanis run by mechanical process was intravires and not the law made by the Legislature of the State which requires ' the previous assent of the President of India." These References were marked	 as Sales Tax References Nos. 8	 10 and 11 of 1962. By its judgment dated August 19	 1963 the High Court held following its earlier decision in Ganga Ram Suraj Prakash vs The State of Punjab(1) that the notification was a law made by the State Legislature after the enactment of Central Act No. 52 of 1952	 and since it did not receive the assent of the President it was ultra vires and invalid. In the earlier decision	 the Punjab High Court held that (1) section 5 of the East Punjab General Sales Tax Act	 1948	 as it originally stood	 was invalid on the ground of excessive delegation of legislative power to the executive	 (2) the remaining sections of the Act including section 6 could not survive the invalidity of section 5	 (3) the Act did not become valid until the insertion of the new section 5 in the main Act by the East Punjab Act No. 19 of 1952	 and (4) as the East Punjab Act No. 19 of 1952 which alone could sustain the impugned notification dated August 5	 1954 was passed after the Central Act No. 52 of 1952	 the impugned notification could not be justified and was invalid. The High Court observed that it was not impressed with the argu ment that the notification was not a law made by the legislature of the State and therefore the assent of the President could be dispensed with. The present appeals have been preferred from the orders of the High Court dated August 19	 1963. (1) S.T.C. 476. 339 To appreciate the points in. controversy	 it is necessary to refer to the course of legislation. The East Punjab General Sales Tax Act (East Punjab Act No. 46 of 1948) was enacted on November 15	 1948. Section 4 of the Act provided for the incidence of taxation and declared that the classes of dealers specified in sub sections (1)	 (2)	 (3) and (4) would be liabe to pay tax under the Act. Section 5(1) was in these terms: "5. Rate of tax (1) Subject to the provisions of this Act there shall be levied on the taxable turnover every year of a dealer a tax at such rates as the Provincial Government may by notification direct. " 'Turnover ' as defined in section 2(i) included the aggregate of the amount of sales. 'Taxable turnover ' as defined in section 5(2) was ascertained after deducting from the gross turnover inter alia sales of goods declared tax free under section 6. Section 6(1) provided that no tax shall be payable under the Act on the sale of goods specified in the first column of the schedule to the Act. Section 6(2) provided: "The Provincial Government after giving by notification not less than three months ' notice of its intention so to do	 may by like notification add to or delete from the schedule	 and thereupon the schedule shall be deemed to be amended accordingly." On November 19	 1952 the East Punjab General Sales Tax (Second Amendment) Act	 1952 (Act No. 19 of 1952) was passed amending section 5 of the East Punjab Act No. 46 of 1948. Section 2 of the amending Act was in these terms: "In sub section (1) of section 5 of the East Punjab General Sales Tax Act	 1948	 after the word 'rates ' the following words shall be inserted	 namely	 'not exceeding two pice in a rupee '. " It is common ground before us that before the passing of the East Punjab Act No. 19 of 1952 the State Government bad issued notifications under section 5 fixing the rates of tax. In exercise of its powers under section 6(2) of the Act	 the Punjab Government issued the notification No. 3483 E & T 51/2518	 dated May 30	 1951 adding item No. 57 (edible oils) to the schedule referred to in section 6(2). The entry was as follows: "57. Edible oils produced from sarson	 toria and till ghanis but not in hydrogenated from e.g. vegetable	 ghee	 vanaspati etc. " By a later notification No. 3483 E & T 54/723(CH) dated August 5	 1954	 the Punjab Government substituted the following entry No. 57 in the schedule: "57. Edible oils produced from sarson	 toria and till indigenous kohlus worked by animal or human agency when sold by the owners of such kohlus only". 340 it is common case before us that as a result of this notification sales of edible oil produced by ghanis run by mechanical power ceased to be tax free after August 5	 1954. It may be recalled that article 286(3) of the Constitution as it stood before the Constitution (Sixth Amendment) Act	 1956 provided: "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." On August 9	 1952 Parliament passed the Essential Goods (De claration and Regulation of Tax on Sale or Purchase) Act	 1952 (Central Act No. 52 of 1952). By section 2 of this Act read with item 5 of the schedule	 edible oils were declared to be essential for the life of the community. Section 3 of this Act was in these terms: "3. Regulation of tax on sale or purchase of essential goods. No law made after the commencement of this Act by the legislature of a State imposing	 or authorising the imposition of	 a 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 assent. " On September 11	 1956 the Constitution (Sixth Amendment) Act	 1956 was passed substituting a new cl. (3) in article 286. The amended article 286(3) did not put any check on a State law imposing or authorising the imposition of a tax on the sale or purchase of essential goods. The Central Act No. 52 of 1952 was repealed by section 16 of the (Act No. 74 of 1954) passed on December 21	 1956. The repealing section came into force on January 5	 1957. It is to be noticed that the respondents claimed that they were not liable to pay tax on their sales of edible oil produced in ghanis run by mechanical power. The revenue authorities rejected this claim on the ground that such sales were not exempt from tax in view of the amendment of the schedule of tax free goods by the notification dated August 5	 1954. Confronted with this notification	 the respondents challenged its validity on the ground that it required the assent of the President of India. On the materials and arguments before us	 we are satisfied that the real dispute between the respondents and the revenue authorities was whether the tax was effectively imposed on those sales so that the respondents may be held. liable to pay tax thereon during the assessment years in question. This dispute was not properly brought out in the question referred to the High Court. We	 therefore	 re frame the question thus: "Was tax effectively imposed on sales of edible oil produced 341 in ghanis run by mechanical power	 so that the respondents can be held liable to pay tax on such sales during the assessment years	 1955 56	 1956 57 and 1957 58?" This question involves consideration of the validity of section 5 and other sections of the East Punjab Act No. 46 of 1948	 section 5 as amended by East Punjab Act No. 19 of 1952 and the notifications issued under sections 5 and 6(2) as also the effect of article 286(3) of the Constitution	 its amendment by the Constitution (Sixth Amendment) Act	 section 3 of Central Act No. 52 of 1952 and its repeal by Central Act No. 74 of 1954. On the arguments addressed before us	 the following ques tions arise for decisions: (1) Was section 5 of the East Punjab Act No. 46 of 1948 as originally passed in 1948	 invalid? (2) If so	 did the invalidity of section 5 invalidate the other provisions of the Act? (3) Is section 5 of the East Punjab Act No. 46 of 1948 as amended by East Punjab Act No. 19 of 1962 invalid? (4) Was the amended section 5 a law imposing or authorising the imposition of a tax within the meaning of article 286(3) of the Constitution as it stood before the Constitution (Sixth Amendment) Act? If so	 with what effect? (5) What is the effect of the amendment of article 286(3) of the Constitution by the Constitution (Sixth Amendment) Act and the repeal of Central Act No. 52 of 1952 by Central Act No. 74 of 1954? (6) Is the notification dated August 5	 1954 issued under section 6(2) valid? (7) Are the notifications issued under section 5 before the passing of the East Punjab Act No. 19 of 1952 valid? (8) Was tax effectively imposed on sales of the edible oil in question during the relevant assessment years? The first three questions are concluded by the decision of this Court in M/s. Devi Das Gopal Krishan and others vs State of Punjab and others(1). In that decision	 this Court held that (1) section 5 of East Punjab Act No. 46 of 1948	 as originally passed in 1948	 was void on the ground of excessive delegation of legislative power to the State Government	 (2) the striking down of section 5 did not render void section 4 and the other sections of the Act though till an appropriate section 5 was inserted section 4 remained unenforceable and (3) section 5 as amended by the East Punjab Act No. 19 of 1952 was not invalid on the ground of excessive delegation of legislative authority nor was it invalid on the ground that Act 19 of 1952 purported to amend a stillborn section. The Court held that though in (1) ; 342 terms Act No. 19 of 1952 amended section 5	 in. substance it inserted a	 new amended section 5 in Act No. 46 of 1948 with retrospective effect. The fourth question is whether the amended section 5 inserted by East Punjab Act No. 19 of 1952 levying a tax on the taxable turnover of the dealer at such rates not exceeding 2 pice in a rupee as the State Government by notification may direct was a law imposing or authorising the imposition of a. tax on essential goods within the meaning of article 286(3) of the Constitution as it stood before the Constitution (Sixth Amendment) Act	 and if so	 what are the consequences. As pointed out by Ramachandra Iyer	 J. in Sreenivas and Co. vs Deputy Commercial Tax Officer(1)	 the decisions on the interpretation of section 55 of the Australian Constitution are not a reliable guide to the interpretation of the words "imposing or authorising the imposition of a tax" in article 286(3) of the Constitution and section 3 of Central Act No. 52 of 1952. Section 55 which is directed to preserving the privileges of the House of Representatives with respect to finance and providing against their abuse has received a somewhat narrow interpretation from the Australian Courts. See the cases collected in Wynes. Legislative	 Executive and Judicial Powers	 3rd Edn.	 p. 240. We may add that the observations of Isaccs	 J. in Federal Commissioner of Taxation vs Munro(2) suggest that an Act naming the rate but leaving the persons on whom the tax should fall to be thereafter determined would be a measure "imposing taxation" even for the purposes of section 55. Nor is much light thrown on the interpretation of those words by the decisions under the Indian Income tax Act. In Messrs. Chatturam Horilram Ltd. vs Commissioner of Income tax	 Bihar and Orissa(3) this Court held that income was chargeable under section 3 of the Indian Income tax Act though the Finance Act was not extended to the relevant area during the year in question. In Kesoram Industries vs Commissioner of Wealth Tax(4) this Court by a majority following the dicta in Wallace Brothers & Co. Ltd. vs Commissioner of Income tax	 Bombay(5) Chatturam vs Commissioner of Income tax	 Bihar(6) and explaining the dicta in Commissioner of Income tax vs Western India Turf Club Ltd. (7 ) and Maharaja of Pithapuram vs Commissioner of Income tax	 Madras(8)	 held that there was a liability to pay income tax and a debt owed by the assessee in respect of income tax on the last day of the accounting year within the meaning of section 2(m) of the Wealth Tax Act	 1957. None of these decisions dealt with the construction of the words "imposing or authorising the imposition of a tax" in article 286(3) of the Constitution. It is remarkable	 however	 (1) [1960] 11 S.T.C.68	 75 77	On appeal from (1959) 10 S.T.C.171. (2) ; 	 189. (3) ; 	 297 300 (4) ; (5) 	 244. (6) 	 308. (7) (1927) L.R. 55 I.A. 14	 17. (8) 	 223 24. 343 that in the Maharaja of Pithapuram 's case(1) the language used by Lord Thankerton suggests that the income tax is imposed for a particular fiscal year by a Finance Act and in Chatturam Horilram 's case(2)	 Jagannadhadas	 J. said that the Finance Act of each year imposed the obligation for the payment of a determinate sum for each such year. Moreover	 in Luipaard 's Vlei Estate and Gold Mining Co. Ltd. vs The Commissioner of Inland Revenue(3)	 Rowlatt	 J. said the English Income tax was annually imposed by the Finance Act and in Bowels vs Bank of England(4)	 Parker	 J. held that the Crown could not lawfully levy income tax before the rate of tax was ascertained and the tax was actually imposed by Apt of Parliament. These dicta suggest that an Act fixing the rate of tax is a law imposing a	 tax. The specification of the class or classes of persons liable to pay the tax and the fixation of the rate of tax are both necessary for the imposition of a tax. Section 4 of the East Punjab Act No. 46 of 1948 took the first step for imposing the tax. It declared who were the persons liable to pay tax under the Act. But section 5 of East Punjab Act No. 46 of 1948 was invalid and until the passing of the East Punjab Act No. 19 of 1952 and the insertion of the amended section 5 there was no provision in the main Act fixing or authorising the fixation of the rate at which the tax was to be levied. In the absence of such a provision	 there could be no levy	 assessment and collection of the tax from the dealer and section 4 remained unenforceable. The East Punjab Act No. 19 of 1952 by inserting the amended section 5 in the main Act for the first time provided for the levy on the taxable turnover of every dealer a tax at a rate to be fixed by the State Government. The rate of tax could be fixed and the tax could be actually imposed under the amended section 5 only. The East Punjab Act No.19 of 1952 therefore belonged to the category of laws authorising the imposition of a tax on the sale of goods. The object of article 286(3) of the Constitution was to put a constitutional check on the operation of a State law imposing or authorising the imposition of a tax on the sale or purchase of essential goods. Commerce in such goods was a matter of national concern and no such law could take effect unless it had been reserved for the consideration of the President and had received his assent. An arbitrary or unjust rate of sales tax would unduly hamper dealings in such goods	 and it is reasonable to think that a measure fixing or authorising the rate of tax would be subject to the salutary check of article 286(3). In our opinion	 the amended section 5 inserted in East Punjab Act No. 46 of 1948 by East Punjab Act No. 19 of 1952 authorising the fixation of the rate of tax leviable on the taxable turnover was a law authorising the imposition of a tax within the purview of the unamended article 286(3) of the Constitution. (1) (2) ; (3) 	 581. (4) 	 87. 344 The East Punjab Act No. 19 of 1952 was passed after the enactment of article 286(3) of the Constitution and after Parliament had by Central Act No. 52 of 1952 declared edible oil to be essential for the life of the community. It was not reserved for the consideration of the President and did not receive his assent. It was a law authorising the imposition of a tax on the sale of goods. In so far as it authorised the imposition of a tax on the sales or purchases of edible oil	 it could not take effect during the currency of article 286(3) of the Constitution as it stood before its amendment by the Constitution (Sixth Amendment) Act. The fact that the amended section 5 inserted by the East Punjab Act No. 52 of 1952 was retrospective in operation made no difference. It was still a law made after the Constitution came into force and after Parliament had by law declared edible oil to be essential for the life of the community. As the East Punjab Act No. 52 of 1952 did not receive the assent of the President	 the amended section 5 could not take effect at all either prospectively or retrospectively in respect of sales and purchases of essential goods while the ban of article 286(3) continued. But it could take effect in respect of sales and purchases of other goods. The fifth question involves consideration of the effect of the amendment of article 286(3) of the Constitution and the repeal of Central Act No. 52 of 1952. The Constitution (Sixth Amendment) Act	 1956 passed on September 11	 1956 substituted a new cl. (3) in article 286. The effect of this amendment was that the restriction put by article 286(3) on the operation of the amended section 5 inserted by the East Punjab Act No. 19 of 1952 in respect of essential goods was lifted	 and the section thereafter took effect on such goods also. Counsel for the respondent submitted that in view of the ban imposed by article 286(3)	 the amended section 5 was a stillborn law and the section was not revived by the removal of the ban. In this connection	 our attention was drawn to the decisions under articles 286(2) and 13 of the Constitution. Article 286(2)	 as it stood before the Constitution (Sixth Amendment) Act provided that "Except in so far as Parliament may by law otherwise provide	 no law of a State shall impose	 or authorise the imposition of	 a tax on the sale or purchase of any goods where such sale or purchase takes place in the course of inter State trade or commerce". In spite of the prohibitory words of article 286(2)	 in M. P. V. Sundararamier & Co. vs The State of Andhra Pradesh(1) and Messrs. Ashok Leyland Ltd. vs The State of Madras(2)	 this Court held that a State law imposing a tax on sales of goods in the course of inter State trade and commerce was not void	 and the effect of the Sales Tax Laws Validation Act	 1956 was to liberate State laws from the fetter placed on them by article 286(2) and enable such laws to operate on their own terms. In Mahendra Lal Jaini vs State of U. P.(") this Court held	 reviewing the earlier cases	 that a post Constitution (1) ; 	 1459. (2) ; (3) [1953] Supp. 1 S.C.R. 912. 345 Act taking away or abridging the fundamental rights in contravention of Article 13(2) was a stillborn law but a pre Constitution Act inconsistent with a fundamental right was in view of article 13(1) eclipsed for the time being and on the abolition of the fundamental right by a constitutional amendment the pre Constitution Act would begin to operate once again from the date of the amendment. These decisions show that a law made by an incompetent legislature or in contravention of some constitutional limitation is void from its inception. But the amended section 5 inserted by the East Punjab Act No. 19 of 1952 was passed by a competent legislature. It always took effect in respect of non essential goods. Article 286 (3) did not prohibit its making. While the restriction imposed by article 286(3) continued	 the section could not affect essential goods	 but as soon as the restriction was removed	 it became fully effective. The section was not void or stillborn. But the question still remains whether the check on a State law imposing or authorising the imposition of a tax on the sale or purchase of essential goods continued even after September 11	 1956 until January 5	 1957 when Central Act No. 52 of 1952 was repealed. Article 286(3) authorised Parliament to declare by law which goods were essential for the life of the community. Accordingly	 Parliament passed Act No. 52 of 1952. The preamable to the Act shows that it was an Act to declare in pursuance of cl.3 of article 286 of the Constitution certain goods to be essential for the life of the community. By section 2	 the goods specified in the sche dule were declared to be so essential. As soon as this declaration was made	 article 286(3) came into play. Section 3 stated the conjoint effect of article 286(3) and section 2 and declared that no law made after the commencement of the Act by the legislature of a State imposing or authorising the imposition of a tax On the sale or purchase of any goods declared by the Act to be essential for the life of the community would have effect unless it had been reserved for the consideration of the President and had received his assent. But section 3 had no independent existence. The subject of a tax on the sale or purchase of goods other than newspapers was exclusively a State subject		 see List II	 Entry 54. Article 286(3) did not authorise Parliament to legislate on this subject. It only conferred	on Parliament the authority to declare that certain goods were essential for the life of the community. On such a declaration being made	 the check. imposed by article 286(3) came into operation. But on the amendment of article 286(3) this check was lifted and thereafter. section 3 had no force. It follows that as from September 11	 1956 the. amended section 5 inserted by East Punjab Act No. 19 of 1952 took	effect on sales or purchases of edible oil also. The sixth question relating to the validity of the notification dated August 15	 1954 involves the interpretation of the expression "law made by the legislature of a State" in article 286(3) as it stood before the Constitution (Sixth Amendment) Act. We are not con cerned in these appeals with the interpretation of the expression 346 "law of a State" in the amended article 286(3) and other Articles. The notification dated August 5	 1954 was authorised by section 6(2) of East Punjab Act No. 46 of 1948. Section 6(2) being a pre Constitution law was outside the purview of article 286(3) of the Constitution and Central Act No. 52 of 1952. See Sardar Soma Singh vs The State of Pepsu and Union of India(1). Consequently	 section 6(2) from its inception affected essential goods. By force of section 6(2) the notification dated August 5	 1954 issued under it took effect immediately in respect of essential goods. The notification issued by the State Government was not a "law made by the legislature of a State" within the meaning of article 286(3). Though issued after the passing of Central Act No. 52 of 1952	 it did not require the assent Of the President for affecting essential goods. In The Indore Iron & Steel Registered Stockholders ' Association vs The State of Madhya Pradesh(2)	 this Court held that a notification dated October 24	 1953 specifying the goods whose sales were taxable under section 5(2) of the Madhya Bharat Sales Tax Act	 1950	 a pre Constitution Act	 was outside the purview of article 286(3) of the Constitution and section 3 of Central Act No. 52 of 1952. Similarly	 in Sreenivas & Co. vs Deputy Commercial Tax Officer(3)	 the Madras High Court held that Rules 15 and 16 of the Madras General Sales Tax (Turnover and Assessment) Rules specifying the transactions attracting the tax liability and framed under the Madras General Sales Tax Act	 1939	 a pre Constitution Act	 did not require the assent of the President for affecting hides and skins which had been declared by Parliament to be essential for the life of the community by Central Act No. 52 of 1952. These decisions show that a	 notification issued under the authority of a pre Constitution Act is not a law made by the legislature of a State within the meaning of the unamended article 286(3). It follows that the impugned notification 'took effect in respect of edible oil as from August 5	 1954 and thereafter sales of edible oil produced in ghanis run by mechanical power were taxable. But as the amended section 5 could not then affect edible oil	 no tax was effectively imposed on it until September 11	 1956 during the currency of the unamended article 286(3) of the Constitution. The respondents were	 therefore	 not liable to pay tax on their sales of such edible oil effected before September 11 	 1956. It is common case before us that before the insertion of the amended section 5 by East Punjab Act No. 19 of 1952 the State Government had issued notifications under section 5 fixing the rate of tax. The seventh question relates to the validity of those notifications. As the unamended section 5 was invalid	 under the law as it stood before the passing of the East Punjab Act No. 19 of 1952 those notifications were not authorised by law and were invalid. The East Punjab Act No. 19 of 1952. however	 inserted section 5 with retrospective effect. The effect of the East Punjab Act No. 19 of 1952 was that the amended s	 5 was inserted and was deemed to have always been inserted in the main Act. After the passing of (1) ; (2) ; (3) [1960] 11 S.T.C. 68	 75 77	 on appeal from [1959] 10 S.T.C. 171. 347 the East Punjab Act No. 19 of 1952 the result was that from the very commencement of the main Act the amended section 5 was deemed to have authorised the State Government to issue notifications fixing the rate of tax. The notifications issued by the State Government under section 5 before 1952 must	 therefore	 be deemed to be and always to have been valid and not stillborn. It was not necessary to pass another Act validating those notifications	 nor was it necessary for the State Government to issue fresh notifications fixing the rate of tax. In view of article 286(3)	 the amended section 5 and the notifications issued under it before 1952 could not take effect in respect of sales or purchases of essential goods before September 11	 1956. But they took effect in respect of such sales after September 11	 1956. The validity of the notifications issued after 1952 under 'he amended section 5 is not challenged before us. It follows that the State law and the notifications issued there under effectively imposed tax on sales of edible oil from September 11	 1956 and not before. The respondents are liable to pay tax on all sales of edible oil effected by them after September 11	 1956	 but they are not liable to pay tax on their sales made before that date. in C. M. Ps. No. 877 to 879 of 1964	 the respondents raised several additional contentions. The first contention was that the consideration of the several questions arising in this case is precluded by res judicata in view of the decisions of the Punjab High Court in Sales Tax References Nos. 4 and 13 of 1961. But this plea of res judicata has now been abandoned before us by counsel for	 the respondents. Secondly	 it was urged that the appeals are infructuous because the respondents had obtained refund of the tax deposited by them in respect of the years	 1958 59 and 1959 60. But the present appeals do not relate to those assessment years	and the fact that the respondents obtained refund of the tax for	those years is irrelevant in these appeals. Thirdly	 it was pointed out that by an order dated September 23	 1963 the Financial Commissioner gave effect to the decision of the High Court under appeal and directed that the assessment cases be disposed of ac cordingly. The contention of the respondents was that in view of this order of the Financial Commissioner the present appeals are not maintainable. There is no substance in this contention. The order of the Financial Commissioner was passed under section 22(5) of East Punjab Act No. 46 of 1948. Section 22(5) provides that the High Court shall send to the Financial Commissioner a copy of its judgment in a Sales Tax reference under its seal and the signature of the Registrar and the Financial Commissioner shall dispose of the case accordingly. On receipt of the copy of the judgment of the High Court in Sales Tax References Nos. 8	 1 0	 and 11 of 1962 the Financial Commissioner acting under section 22(5) directed that the cases should be disposed of according to the judgment of the High Court. But those very judgments are under appeal in this Court. In so far as those judgments are varied or reversed in these appeals	 348 effect must be given to the order of this Court and the Financial Commissioner must direct the disposal of the cases accordingly. In C. M. Ps. 877 to 879 of 1964	 the respondents prayed for revocation of the special leave granted by this Court. There is no ground for revoking the special leave	 and the petitions must be dismissed. To summarise our conclusions: (1) The unamended section 5 of East Punjab Act No. 46 of 1948 was void. (2) The invalidity of section 5 did not render sections 4 and 6 and other sections of the Act invalid. (3) The amended section 5 inserted by East Punjab Act No. 19 of 1952 is valid. (4) The amended section 5 was a law authorising the imposition of a tax within the meaning of article 286(3) of the Constitution as it stood before the Constitution (Sixth Amendment) Act. (5) The amended section 5 and the notifications issued under it did not take effect before September 11	 1956 in respect of sales or purchases of goods declared essential to the life of the community by Central Act No. 52 of 1952	 but they took effect in respect of such sales or purchases after September 11	 1956. (6) The notification dated August 5	 1954 issued under section 6(2) is valid. (7) The notifications issued under section 5 before the passing of the East Punjab Act No. 19 of 1952 are valid. (8) Tax was effectively imposed on the sales or purchases of edible oil from September II	 1956 and not before. We	 therefore	 hold that the respondents are not liable to pay tax on sales of edible oil produced in ghanis run by mechanical power effected by them before September 11	 1956. But they are liable to pay tax on such sales made after September 11	 1956. The Sales Tax References and the appeals are disposed of accordingly. C.M.Ps. 877 to 879 of 1964 are dismissed. There will be no order as to costs. R.K.P.S. Appeals partly allowed.

The respondents were dealers assessable to sales tax under the East Punjab General Sales Tax Act	 1948	 and	 in respect of the assessment years 1955 56 to 1957 58	 they claimed an exemption from tax on sales of edible oil produced by them cal process. The assessing authority rejected this claim on the ground that such sales we 're not exempt from tax in view of the amendment of the Schedule to the Act specifying tax free goods by the notification dated August 5	 1954. The respondent 's appeals to the Excise and Taxation Commissioner:. and to the Financial Commissioner were rejected but the High Court	 upon a reference. held that the notification was a law made by the State legislature after the enactment of Central Act No. 52 of 1952 which	 read with article 286(3) of the Constitution 	 placed a bar on a State by a law imposing or authorising the imposition of a tax on the sale of essential goods unless the law in question had received the assent of the President; and since the notification had not received such assent	 it was ultra vires and invalid; the respondents were	 therefore	 entitled to exemption under Item No. 57 of the Schedule prior to its amendment by the notification of August 5	 1954. On appeal to this Court	 Held: The respondents were not liable to pay tax on sales of edible oils produced in ghanis run by mechanical power effected by them before September 11	 1956; but they were liable to pay tax on such sales made after September 11	 1956	 [348E] (i) The amended section 5 inserted in East Punjab Act No. 46 of 1948 by East Punjab Act No. 19 of 1952 authorising the fixation of the rate of tax leviable on the taxable turnover	 was a law authorising the imposition of a tax within the purview of the unamended article 286(3) of the Constitution. As the East Punjab Act No. 19 of 1952 was passed after the enactment of Art 286(3) of the Constitution and after Parliament had by Central Act 52 of 1952 declared edible oil to be essential for the life of the community and it was not reserved for consideration of the President and did not receive his assent	 it could not take effect during the currency of article 286(3) prior to its amendment in so far as it authorised the imposition of a tax on the sale or purchases of edible oil. It could however take effect in respect of sale and purchases of other goods. [344A C; 348B C] (ii) The effect of the amendment of article 286(3) of the Constitution by the Constitution (Sixth Amendment) Act with effect from September 11	 1956 was that the restriction put by article 286(3) on the operation of the amended section 5 in respect of essential goods was 336 337 lifted and the section thereafter took effect on such goods also. There was no force in the contention that the amended section 5 wag a still born Jaw and that the section was not revived by the removal of the ban. It was inserted by the East Punjab Act No. 19 of 1952 which was passed by a competent legislature and always took effect in respect of nonessential goods. [344D F] Section 3 of Central Act 52 of 1952 had no independent existence and after the amendment of article 286(3) it had no force from September 11	 1956 until its repeal with effect from January 5	 1957 by Central Act 74 of 1954. [345C D	E F] (iii) The notification of August 5	 1954 which amended the Schedule of tax free goods was authorised by section 6(2) which was a pre Constitution law outside the purview of article 286(3). The notification did not require the assent of the President for affecting essential goods. The notification was therefore valid and took effect in respect of edible oil as from August 5	 1954 and thereafter sales of edible oil produced in ghanis run by mechanical power were taxable. But as the amended section 5 could not then affect edible oil	 no tax was effectively imposed on it until September 11	 1956 during the currency of the unamended article 286(3). [346A C	 E F] (iv) Although the notifications issued by the State Government under the unamended section 5 which was invalid were not authorised by law and also invalid	 after the passing of the East Punjab Act 19 of 1952 the result was that from the very commencement of the main Act the amended section 5 was deemed to have authorised the State Government to issue notifications fixing the rate of tax. The notifications issued under section 5 before 1952 must	 therefore be deemed to be and always to have been valid and not still born. It was not necessary to pass another Act validating those notifications nor was it necessary for the State Government to issue fresh notifications fixing the rate of tax. Here again	 such notifications could not take effect in respect of sales or purchases of essential goods before September 11	 1956. [346H 347C] (v) There was no force in the contention that the present appeals were not maintainable because the Financial Commissioner had already directed disposal of the case under section 22(5) of the East Punjab Act 46 of 1948 in accordance with the judgment of the High Court. Effect had to be given to the order of this Court and the Financial Commissioner must direct disposal of the cases accordingly. [347F 348A] Case law reviewed.