( 1 ) ALL these Writ Petitions are referred to the Division Bench, by a Learned Judge of this Court in terms of an order dated 3. 3. 2004. All these Writ Petitions are disposed of by this common order.

( 2 ) FACTS in W. P. Nos. 8602 and 8603-24/2004: the petitioners are carrying on the business at different places within the State of Karnataka. They are registered as dealers under the Karnataka Sales Tax Act (for short 'the Act' ). The petitioners operate photographic studios and are engaged in providing service to customers for processing and supplying photographs, photo prints and photo negatives. The petitioners submit that Section 5-B of the Act provides for levy of tax on the taxable turnover relating to transfer of property in goods involved in the execution of works contracts that are specified in the 6th schedule to the Act. Entry No. 25 of this Schedule as it was enforced up to 6. 9. 1999 specified works contracts relating to 'processing and supplying photographs, photo prints, photo negatives' and during different years prescribed rate of tax at 8% and 10%. A Division Bench of this Court in its Judgment dated 6. 9. 1999 Keshoram Surindranath Photo-Mag (