STERLING FOODS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) ON a reference made by one of us (Puttaswamy, J.) these cases have been posted before a Division Bench for disposal.

(2.) AS the questions that arise for determination are common, we propose to dispose of them by a common order.

(3.) M /s. Sterling Foods, Mangalore, petitioner in Writ Petition No. 27805 of 1982, a partnership firm of partners, which is engaged in dealing in prawns and other sea -food products, is a registered dealer under the Karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) and the Central Sales Tax Act of 1956 (Central Act 74 of 1956) ('the KST and CST Acts') on the file of the Assistant Commissioner of Commercial Taxes (Assessments), Mangalore (ACCT).