JUDGMENT

S.B. Majmudar, J.—(On behalf of himself and A.M. Ahmadi, CJI) (Majority Opinion).

According to or esteemed colleague Sujata V. Manohar, J., these appeals are required to be allowed. With profound respect, it is not possible for us to agree with her findings and the conclusions in so far as it is held by her that Section 5 sub-section (2) of the Central Sales Tax Act, 1956 will cover the transactions in question. We, however, agree with her so far as it is held that Section 2(ab) of the Central Sales Tax Act has no retrospective effect and that there is no evidence on record to attract the second part of Section 5(2) which deals with sale on high seas. We, therefore, record our separate reasons for confirming the decisions impugned in these appeals.

2. In Civil Appeal Nos. 4955-77 of 1991 a common question falls for consideration. It is to the following effect :

“Whether the purchase of African raw cashewnuts made by the assessee from the Cashew Corporation of India (for short ‘CCI’) are in the course of import and, therefore immune from liability to tax under Kerala General Tax Act, 1963 (hereinafter referred to as ‘the Act’).”

Appellants in these cases are engaged in the purc