Judgment

BALAKRISHNA ERADI, J. :- In these Writ Petitions, the petitioners have challenged the constitutional validity of the provisions of Tamil Nadu Additional Sales Tax Act, 1976 (Act 2 of 1976). By the said Act section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 was amended by substituting a new provision in the place of what existed before, section 3 was omitted and section 3A was newly introduced to the Act. As the points raised in all these Writ Petitions are identical, they were heard together and are disposed of by this common judgment.

2. Before we proceed to set out the provisions of the impugned, Act, it is necessary to narrate in brief the legislative history that preceded its enactment. The basic statute providing for the levy of Sales tax in the State of Tamil Nadu is the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act of 1959). In the year 1970, the State Legislature enacted the Tamil Nadu Additional Sales Tax Act 14 of 1970 (hereinafter called the 1970 Act) - which was brought into force with effect from May 28, 1970. The said Act provides for the levy of an additional tax on the sale or purchase of goods. Section 2 of the Act which