SHIVASHANKAR BHAT, J, J.

( 1 ) THE following Question has been Referred for the consideration of the Full Bench, by a Division Bench of this Court: "whether a notification issued by the State Government in exercise of the power conferred by Section 8-A of the Karnataka sales Tax Act, 1957, is impliedly repealed or rendered ineffective when the Legislature amends the Act and introduces an Entry in the Schedule to the Act, which relates to the class of goods to which exemption is given by the notification?"

( 2 ) THE relevant facts and the basis of the reference are found in the Order of Reference made by the Division Bench, which reads thus: "in this Sales Tax Revision Petition, we are concerned with entry 48-A (ii) of the II schedule to the Kamataka Sales Tax Act, 1957, which was inserted by Act No. 23 of 1983 (with retrospective effect from 1 st July 1974 ). Prior to the introduction of this Entry, the rate of tax applicable to chemical fertiliser mixtures was governed by a notification issued under the provi- sions of Section 8-A of the act, and to that notification dated 12th August 1971 was added a proviso, with effect from 1st June 1972, on 21st March 1972. The proviso provided

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