S. RAJENDRA BABU, J.

( 1 ) THESE petitions are filed challenging the constitutional validity of section 50-C of the karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"), by which the State levies tax on transfer of right to use any goods.

( 2 ) ON behalf of the petitioners, it is urged that the legislative power under entry 54 of List II of the Seventh Schedule to the Constitution to impose to a tax on the transfer of any right to use any goods would not include the power to levy such tax in respect of transactions which are in the courses of sales in the course of inter-State trade or commerce or in the course of sales outside the State levying such tax or in the course of import or export inasmuch as it is beyond the legislative competence of the State Legislature to impose sales tax on inter-State sales or sales outside the State and also in the course of import or export. It is urged that the law made by the parliament under article 286 (2) and 286 (3) (b) read with article 269 (3) of the Constitution is a condition precedent for exercise of the legislative power of the State to impose tax on transactions involving transfer of right to use any goods for any pu

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