JUDGMENT :

AJAY RASTOGI, J.

1. The present appeals have been preferred against the impugned judgment dated 17th April, 2007 passed by the High Court of Karnataka disposing of the Sales Tax Revision Petition examining the applicability of the turnover tax as defined under Section 6B(1) by the Karnataka Sales Tax Act, 1957(hereinafter being referred to as “KST Act”).

2. The brief facts of the case which may be relevant for the present purpose are that the appellant is a manufacturer and registered dealer of the cashew kernels cashew shell oil, etc. Assessments were made for the years 1990-91 to 1999-2000 by the respective assessing authorities under Section 12(3) of the Act. Against the assessment orders of the assessing authorities, appeals/revision petitions were preferred before the appellate/revisional authority and the contention advanced by the learned counsel for the appellant was that levy of tax under Section 6-B of the Act, on the total turnover is a misconstruction of the provision and it has to be on the “taxable turnover” which may be in conformity with Article 286 of the Constitution of India but that was neither accepted by the assessing authority nor at the appellate/rev