JUDGMENT

S.C. Agrawal, J.-Special leave granted in both the special leave petitions.

2. Both these appeals are directed against the judgment of the Karnataka High Court dated December 7, 1990 in Writ Petitions (Writ Petition Nos. 20736 and 21195 of 1986) filed by the appellants wherein they had assailed the constitutional validity of Section 5(3-D) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act ). By the impugned orders the said Writ Petitions of the appellants have been dismissed by the High Court on the ground that the question raised is covered by the decision in Ranganatha Associates v. State of Karnataka.1

3. The appellants are manufactures of cement the price of which is controlled by the Cement Control Order, 1967 issued by the Central Government in exercise of the powers conferred by Section 18-G and Section 25 of the Industries (Development and Regulation) Act, 1951. The appellants supply the cement packed either in gunny bags or in plastic bags. They also sell the same loose to bulk consumers. Till April 1, 1986 the appellants were enjoying deduction in respect of packing charges from the taxable turn-over. After the introduction of sub-section (3-