SURGIHALLI VEERABHADRAPPA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In these two writ petitions, the petitioner, who is the same in both the petitions, has questioned the constitutional validity of Section 6 of the Karnataka Sales Tax Act, 1957 (herein after referred to as the 'Act') and the legality of the orders made thereunder levying tax under Section 6 of the 'Act'.

(2.) The facts of the case in brief are as follows: The petitioner is a partnership firm dealing mainly in paddy and rice. The business of the petitioner consists in the purchase of paddy from growers and coverting the same into rice and sell it.

(3.) Section 6 of the 'Act' reads as follows: -