JUDGMENT:

Dr. ARIJIT PASAYAT, J

1. Leave granted.

2. Challenge in this appeal is to the order passed by a Division Bench of the Karnataka High Court dismissing the Writ Petition and the Sales Tax Revision Petition filed by the appellant.

3. The Writ Petition No.18392/2005 was filed under Articles 226/227 of the Constitution of India, 1950 (in short the Constitution) with a prayer to quash the assessment orders on the ground that they are contrary to the policy notification issued by the Karnataka Government. The Sales Tax Revision Petition was filed under Section 23(1) of the Karnataka Sales Tax Act, 1957 (in short the Act) against the judgment and order dated 29.6.2004 passed by the Karnataka Appellate Tribunal, Bangalore (in short the Tribunal).

4. The only question that arose for consideration in the petitions before the High Court was whether the assessee- industry was eligible for exemption in respect of purchase tax leviable under Section 6 of the Act on the value of arecanut purchased from member-growers and consignment of arecanut outside the State for sale, as also the levy of turnover tax under Section 6-B and cess under Section 6-D of the Act by virtue of the Notification i