( 1 ) THESE Writ Petitions are filed under Article 226 of the Constitution challenging the validity of Item 138 of the II Schedule [presently Item No. 8 (iii) of Part-C of II Schedule] to the Karnataka sales Tax Act, 1957 ('the State Act' for short), which authorise the levy of tax under the Act on Atta, Maida and Soji produced out of wheat, which is a declared goods under Section 14 of the Central sales Tax Act (the Central Act' for short), on the ground that it is inconsistent with Section 15 of the Central Act, and to issue a Writ of Certiorari quashing the assessment orders under which tax has been levied on these items under the State Act.

( 2 ) THE facts of the case, are as follow: The petitioners are dealers registered under the State Act, engaged in the manufacture of wheat products. They purchase wheat either within the State of karnataka or in the course of inter-State trade or commerce, paying tax under Section 5 (4) of the State Act read with Entry 9 of the fourth Schedule of the State Act. They convert the tax paid wheat into Atta, Maida or Soji and sell the same. The Sales Tax Authorities have not only levied tax treating each of the aforesaid items as a se