P. KRISHNA MOORTHY, J.

( 1 ) THESE appeals are by the petitioners in the writ petitions, wherein, they had challenged the constitutionality of section 19a of the Karnataka Sales Tax Act and to restrain the respondents from deducting any amount as tax from the amounts due to each of the petitioner and for certain other incidental reliefs.

( 2 ) THE petitioners had entered into contracts with the Karnataka Electricity Board for survey, design, erection, stringing and commissioning of transmission lines of different voltage ranging from 66 KV. to 400 KV. The Karnataka Sales Tax Act was amended in 1988 providing for tax in relation to the works contracts enumerated in the Sixth schedule to the Act. While so, section 19a of the Act was introduced with effect from April 1, 1988 making provisions for deduction of amounts payable to a dealer in respect of works contracts of the nature specified in the Sixth schedule executed by them. By the above section, it was made obligatory for the Central government, or any State Government, or an industrial, commercial or trading undertaking of the Central Government or of any State Government, or a local authority or a statutory body, to deduct fr

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