Judgment

ALAGIRISWAMI, J.:- These appeals arise out of the judgment of the High Court of Mysore dismissing a batch of writ petitions filed by a number of dealers in the State of Mysore (now Karnataka) questioning the levy of sales tax under the Central Sales Tax Act on certain inter-State sales. The goods dealt with were all declared goods and under the Mysore Sales Tax Act they were taxable at the point of purchase at a single point. The assessment periods are prior to 10th November 1964. The importance of this date will become clear when we proceed to deal with the matter subsequently. The assessing authorities assessed all these transactions of inter-State sales to tax. This Court delivered its judgment in what is known as Yaddalam s case, 16 STC 231 - (AIR 1965 SC 1510) holding that where a certain transaction was not liable to sales tax if it were an intra-State sale under the Sales Tax Law of the appropriate State, it would not be liable to sales tax if it were an inter,State sale. Following this decision the assessment orders were rectified giving effect to the judement. To set aside the effect of this decision sub-s. (1A) was inserted in Section 6 and a consequential amendme