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Whether the state legislature is competent to enact the Oriental Gas Company Act, 1960?


Entry 24 and 25 in the state list says that the State legislature has exclusive power to pass laws relating to "industries subject to the provisions of entries 7 and 52 of List and Gas and gas-works" respectively. Entry 24 needs to read along with Entry 7 and 52 of the list.

Entry 52 of the state lists includes "Taxes on the entry of goods into a local area for consumption, use or sale therein."

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