( 1 ) PETITIONER is a registered dealer both under Karnataka and Central sales Tax Act, 1957, carrying on, among other activities the business of sale of imported sugar in the State of Karnataka.

( 2 ) PETITIONER's main grievance in these petition, appears to be the insertion of the words "produced and manufactured in India" immediately after the word Sugar' in the Entry 31-B of fifth schedule to the Act as it existed prior to April 1998 with a retrospective deeming date by the State Legislature by Karnataka Taxation Laws (Amendment) Act 2001 (Act No. 5 of 2001 ).

( 3 ) THE Sale of goods specified in the fifth schedule are exempt from payment of tax under State Sales Tax Act, subject to conditions and exceptions, if any, set out therein.

( 4 ) ENTRY 31-B of the fifth schedule of Karnataka Sales Tax Act, 1975, herein after referred to as KST Act, which has been in force right from 1. 4. 1988 in different forms is as under:- "sugar other than Sugar candy, confectionery and the like. (Act No. 31 of 1958. 1. 4. 1958 to 31. 3. 1986) "sugar including sugar candy, but excluding confectionery and the like. " (Act No. 9 of 1986. 1. 4. 1986 to 31. 3. 1992 ). "sugar as descri