JUDGMENT

Syed Shah Mohammed Quadri, J.-These appeals are from the common judgment and order of Division Bench of the High Court of Karnataka at Bangalore in a batch of writ appeals and writ petitions dated September 2, 1999 and judgments and orders passed, following the same, in various writ petitions.

2. In writ petitions filed under Article 226 of the Constitution, the appellants challenged the validity of retrospective operation of the Explanation to the first Proviso to sub-section (1-A) of Section 5 of the Karnataka Sales Tax Act, 1957 (for short, the Act ) which was inserted by Act No.1 of 1996 on March 5, 1996 with effect from April 1, 1988. The sub-section was omitted by Act No.5 of 2000, w.e.f. April 1, 2000. During the short period it was on the statute book, it gave rise a series of litigation including the present appeals. The challenge against retrospective operation of the impugned Explanation was unsuccessful before the learned single Judge of the High Court as well as the Division Bench of the High Court, hence these appeals.

3. Mr. Joseph Vellapally, the learned senior counsel appearing for the appellants, contended that on account of retrospective operation of