( 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 point of sale. "

( 2 ) IN the case of Sri Vinayaka Agency v. State of Karnataka [1996] 102 STC 404 (Kar) clarification issued by the Commissioner of Commercial Taxes on the interpretation of first proviso to Section 5 (1-A) of the Act came for consideration before this Court and it was interpreted that the amount collected by way of sales tax by the registered dealer and paid over to the State Government could be included by the registered dealer in the sale price of the goods sold and the amount was liable to be given deduction while arriving at the taxable turnover of the dealer. The expression "turnover" used in the first proviso to Section 5 (1-A) was interpreted to include the amount of sales tax collected by selling dealer. This interpretation was given on august 18, 1995. By Act No. 1 of 1996 the following explanation was added beside the validation of the assessments already made : "explanation.--For the purpose of this proviso 'turnover of such goods on which tax has been levied' means 'taxable turnover and shall not include tax'. "

"5. Validation of assessments, etc.-- (1) Notwithstanding anything contained in any judgment, decree or order of any court, Tribunal or other authority to the contrary any assessment, levy or collection of any tax made or purporting to have been made, any action, or thing taken or done (including any notices or orders issued or assessments made and all proceedings held for the levy and collection of tax or amount purported to have been collected by way of tax) in relation to such assessments, levy or collection under the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1957) (hereinafter referred to as the principal Acts) before the commencement of the karnataka Taxation Laws (Amendment) Act, 1996 shall be and shall be deemed to be valid and effective as if such assessment, levy or collection or action or thing had been made, taken or done under the principal Acts as amended by Clause (i) of Sub-section (2) of Section 3 and section 4 of this Act and accordingly,- (a) all acts, proceedings or things taken or done by any authority in connection with the assessment, levy or collection of such tax shall, for all purposes be deemed to be and to have always been made, done or taken in accordance with law ; (b) no suit or other proceedings shall be maintained or continued in any court or Tribunal or before any authority for the refund of any such tax ; and (c) no court shall enforce any decree or order directing the refund of any such tax. (2) For the removal of doubts it is hereby declared that nothing in Sub-section (1) shall be construed as preventing any person,- ( a) from questioning the levy or collection of tax or any p

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