ISSUE:
Whether the state legislature is competent to enact the Oriental Gas Company Act, 1960?
RULE:
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."