(1.) PETITIONER is a registered dealer both under Karnataka and Central sales Tax Act, 1957, carrying on, among other activities the business of sale of imported sugar in the State of Karnataka.
(2.) PETITIONER's main grievance in these petition, appears to be the insertion of the words "produced and manufactured in India" immediately after the word Sugar' in the Entry 31-B of fifth schedule to the Act as it existed prior to April 1998 with a retrospective deeming date by the State Legislature by Karnataka Taxation Laws (Amendment) Act 2001 (Act No. 5 of 2001 ).
(3.) THE Sale of goods specified in the fifth schedule are exempt from payment of tax under State Sales Tax Act, subject to conditions and exceptions, if any, set out therein.