DAS AGENCIES Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard also the learned Advocate General who took notice on behalf of the respondents.

(2.) The petitioners in both the original petitions are dealers registered under S.13 of the Kerala General Sales Tax Act, hereinafter referred to as the Act. They challenge sub-s.(2A) of S.5 of the Act introduced by the Kerala Finance Act 18/1987.

(3.) Subject to the exceptions mentioned in the proviso clause (i) of sub-s.(2A) imposes what is called a turnover tax at the rate of half per centum on the turnover of goods coming under the First or Fifth Schedule to the Act of every dealer whose total turnover in a year exceeds Rs. 25 lakhs. Clause (i) of sub-s.(2A) omitting the proviso is extracted below: