G. C. BHARUKA, J.

( 1 ) IN this appeal, the sole question which requires our consideration is as to whether sugar candy, locally known as "kallusakkare" falls within the abmit of entry 31-B of the Fifth Schedule to the karnataka Sales Tax Act, 1957 (in short the 'state Act') and thus is exempt from levy of tax thereunder.

( 2 ) THE appellant is a registered dealer under the provisions of the State Act. It inter alia carried on business of sale and purchase in sugar candy. It appears that because of some communication made by the Commissioner of Commercial Taxes under his letter No. CLR. CRA. 80/93-94 dated 1. 9. 1993, taking a view that sugar candy, instead of being an exempted commodity, is liable to tax at the rate of 4% under Entry 18a of the second schedule to the State Act, the appellate taking that to be a cause of action, filed Writ Petition No. 29519/95 in this Court for declaring the said clarification as contrary to the statutory provisions. But, having failed before the learned single Judge in getting the said declaration, has preferred the present appeal.

( 3 ) THE mode and manner of manufacturing sugar candy is not in serious dispute. As stated by the appellant, for

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