Judgment

CHINNAPPA REDDY, J.:- These two writ petitions are by the same petitioners and raise the same question. The question is whether they are entitled to claim exemption from the levy of Sales tax under S. 8(2-A) of the General Sales Tax Act as it stood in 1978. This provision was, at that time, as follows :

"(2-A) Notwithstanding anything contained in sub-sec. (1-A) of S. 6 or in sub-sec. (1) or sub-section (2) of this section, if under the sales tax law of the appropriate State the sale or purchase, as the case may be, of any goods by a dealer is exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent (whether called a tax or fee or by any other name), the tax payable under this Act on his turnover in so far as the turnover or any part thereof relates to the sale of such goods shall be nil, or as the case may be, shall be calculated at the lower rate.

Explanation :

For the purposes of this sub-section a sale or purchase of goods shall not be exempt from tax generally under the sales tax law of the appropriate State if under that law it is exempt only in specified circumstances or under specified conditions or in relation to which the