( 1 ) PETITIONERS are all assesses under the Karnataka Sales Tax Act, 1957 (for short, the Act ). They are in the business of developing photographic films brought by the customers, making positive prints thereof and supplying positive prints to the customers. Some of them also undertake the works of taking photographs, enlarging prints, etc.

( 2 ) SECTION 58 was inserted in the Act by Act 27 of 1995 witheffect from 1. 4. 1986. It enables the State to levy tax on transfer of property in goods (whether as goods or in some other form), involved in the execution of work contract. The said Section is extracted below: 5-B Levy of tax on transfer of property in goods (whether a goods or in some other form) involved in the execution of works contracts - Notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (3-C) of Section 5, but subject to sub-section (4), (5) or (6) of the said section, every dealer shall pay for each year, a tax under this Act on his taxable turnover of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract mentioned in column (2) of the Sixth Schedule of the ra