Judgment

Kirpal, J.-Leave granted. Delay condoned.

In these appeals the appellants are aggrie­ved by the common judgment of the Kerala High Court which has held Section 59A of the Kerala General Sales Tax Act, 1963 (for short ‘the Act’) as being invalid.

2. Respondents in these appeals, manufacture and sell various commo­dities like copper sulphate, batteries, battery plates, electrical goods, laboratory apparatus, battery spare parts etc. If during the course of their assessment proceedings under the Act any question used to arise relating to the rate of tax leviable on the goods sold by various dealers or the entry under which a particular item sold by a dealer would fall the same used to be decided by the assessing and the appellate authorities under the Act. By an amendment Section 59A was inserted in the Act with effect from 1st April, 1978. This section sought to give power to the Government to determine the rate of tax and it reads as follows :

“59A. Power of Government to determine rate of tax.-If any question arises as to the rate of tax leviable under this Act on the sale or purchase of any goods, such question shall be referred to the Govern­ment for decision and the decisio