( 1 ) IN these Writ Petitions the petitioners have questioned the validity of Section 6 (ii) of the Karnataka Sales Tax Act, 1957 ('the State Act' for short ). They are also questioning the applicability of Section 6 of the said Act to the turnover in question.

( 2 ) THE substance of the case is that the petitioners purchased silk fabrics from unregistered dealers and sold them to dealers outside the state of Karnataka and the said dealers purchased these silk fabrics from the petitioners for the purpose of exporting the same into foreign countries and accordingly the said purchasers exported them. In other words, the purchasers of the silk fabrics from the petitioners purchased them for the purpose of complying with the agreement or order for export of silk fabrics. However, the transaction between the petitioners who sold silk fabrics to the purchasers outside the State of karnataka were sales in the course of inter-state trade or commerce and the silk fabrics moved from State of Karnataka to outside the state of Karnataka, occasioned by the sales effected by these petitioners to the outside purchasers. The petitioners contend that the purchase tax under Sec