Judgement

VENKATARAMIAH, J. :- This appeal by special leave is filed against the judgment dated December 1, 1976 in the petition bearing Writ Petition No. O. P. 1740 of 1976 on the file of the Kerala High Court filed by the aforementioned 26 appellants and 20 others. They prayed in the Writ Petition inter alia for the issue of a writ in the nature of mandamus to the State Government of Kerala to give effect to the notification issued by the State Government bearing No.G.O.Ms. 127/73/ID dated October 12, 1973 under Section 10 of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the Act) by which the State Government had retrospectively granted an exemption in respect of the tax payable under Section 5 of the said Act by the cashew manufacturers in that State on the purchase turnover of cashewnuts imported from outside India through the Cashew Corporation of India for the period berween September 1, 1970 and September 30, 1973 after quashing the subsequent notification bearing No. G.O. Ms. 143/73/TD dated November 9, 1973 issued under Section 10(3) of the Act cancelling the above said notification dated October 12, 1973. The appellants and the other perso