( 1 ) THE controversy in all these petitions being the same they are disposed of by this common judgment. Validity of the provisions of the explanation to Section 5 (1-A) of the Karnataka Sales Tax Act, 1957 as inserted by Act No. 1 of 1996 with retrospective effect have been assailed in these petitions. The provisions of Section 5 (1-A) provides levy of tax on purchases. Section 5 is the charging section for creating the liability of tax on first point on the taxable turnover. Section 5 (1-A) was inserted by Act No. 15 of 1988 with effect from April 1, 1988 as under :

"5 (1-A) Notwithstanding anything contained in Sub-section (1), every dealer shall pay for each year tax on his taxable turnover of sale (at every point of sale) (other than the last sale in the state) relating to all kinds of alcoholic liquors for human consumption [other than toddy, arrack, (fenny, beer and wine)] at the rate of fifty per cent of such turnover : provided that at any point of sale other than first point of sale and the last point of sale, the taxable turnover shall be arrived at by deducting the turnover of such goods on which tax has been levied under this sub-section at the immediately preceding p

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