JUDGMENT The only contention pressed before me is that sales of cocoanut oil subsequent to 9th August, 1952, are not liable to sales tax under the Travancore-Cochin General Sales Tax Act, 1125 (Act XI of 1125), as a result of the combined effect of Article 286(3) of the Constitution and the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act LII of 1952) which came into force on the 9th August, 1952. Both the Constitution and the Central Act LII of 1952 came into force subsequent to the Travancore-Cochin General Sales Tax Act, 1125. 2. Section 3 of the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act LII of 1952) provides :- "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." But according to the petitioner, notwithstanding the words I have underlined, the goods specified in the Schedule to the Act and declared under Section 2, "to be essential for the life of the community" are not liable to be taxed in pursuance of a State enactment by virtue of Article 286(3) of the Constitution. Article 286(3) reads as follows :-