20. This Court supra dealt with the power on the basis of which the levy of cess was made under Section 21 of the Act of 1972. The said power is traceable to Entry 52 as well as Entry 54 of List II of the Schedule 7 to the Constitution. By the Amending Act, 2016, i.e. the Constitution (101 st Amendment) Act, 2016, Entry 52 was omitted and Entry 54 was substituted. With the substitution of Entry 54 of List II, the power on sale or purchase of any goods except newspaper was taken away and it was limited to tax on sale of petroleum crude, high speed diesel, motor spirit-petrol, natural gas, aviation turbine fuel and alcoholic liquor for human consumption. Under such circumstances, the State could not have levied cess though the Respondent Board or the Market Committees on agricultural produce bought or sold in a market area. Further to that, after the Amending Act, 2016, the said cess so collected/levied under Section 21 of the Act of 1972 was subsumed by the CGST Act, 2017 and the AGST Act, 2017 as these Statues specifically deal with the levy and collection of tax on intra-State supplies of goods or services or both by the Central Government and the State Government respectively by virtue of Article 246A of the Constitution. It is for that reason the Notification bearing No.12/17-Central Tax (Rate) dated 28.06.2017 and the Notification bearing No.FTC.56/2017/25 dated 29.06.2017 were issued by the Central Government and the State Government respectively to exempt such levy of cess at Serial No.54 of Heading 9986 in both the Notifications. In view of the above analysis, this Court is of the firm opinion
