JUDGMENT

S.P. Kurdukar, J.-These appeals by Special Leave are filed by the dealers in glass and plastic bangles. The question which has been raised in these appeals is as regards the validity of imposition of entry tax on glass and plastic bangles under the Karnataka Tax on Entry of Goods Act, 1979 (for short the Act ).

2. The State Government on 30th April, 1992 notified various commodities for purpose of levy of entry tax. Entry 30 and Entry 54 of the notification are relevant for the purposes of disposal of these appeals.

Entry 30 : Glass sheets and all articles made of glass.

Entry 64 : Plastic sheets, granules and articles made from all kinds of and all forms of plastic including articles made of polypropylene, polystyrene and the like materials. It appears that one of the bangle merchants sought clarification from the Commissioner of Commercial Taxes as to whether "glass bangles and plastic bangles" would be covered by Entry 30 and Entry 54 of the Notification dated 30th April, 1992 and is subject to entry tax at 2%. The Commissioner of Commercial Taxes on 21st July, 1992 in exercise of his powers under Section 12(7) of the Entry Tax Act clarified that glass bangles and plastic