(1.) SECTION 19-A of the Karnataka Sales Tax Act (hereinafter referred to as "the Act" as it stood then was struck down as unconstitutional by a division Bench of this Court reported in [1997] 105 STC 192 in the case of KEC International Limited v. State of Karnataka.
(2.) IT has also been brought to our notice that the special leave petition preferred against the division Bench judgment of this Court was dismissed as withdrawn by the Supreme Court dated january 30, 1997.
(3.) SECTION 19-A of the Karnataka Sales Tax Act, 1957, which was struck down by this Court, reads as follows :