( 1 ) THE appellants are manufacturers of television sets and the like in the State of Karnataka.

( 2 ) ON 23/6/1986, a notification was issued by the respondent-State under Section 8-A of the Karnataka Sales Tax Act, 1957. Thereby the tax payable a by a dealer under Section 5 of the Act on television sets and components manufactured in Karnataka was reduced to 2%. At that point of time, the tax payable by dealers in television sets under the Act was 4%. On 28/3/1987, the respondent-State issued another notification whereby the reduced tax payable by dealers in television sets and components manufactured in Karnataka was enhanced from 2 to 3%. On the same date, the rate of tax payable by dealers in television sets and components was enhanced from 4 to 6%.

( 3 ) THE notifications by which the rate of tax payable by dealers in television sets and components manufactured in Karnataka had been reduced were challenged by Solidaire India Limited, a company manufacturing television sets outside the State of Kamataka. On 8/10/1990, the writ petition was allowed and these notifications were quashed.

( 4 ) IN January 1991, the appellants received notices from the Sales Tax Authorities in the