P. VISHWANATHA SHETTY, J.

( 1 ) THE appellants in this appeal were the petitioners in writ petitions No. 5158-61 of 2005. The substantial grievance of the appellants (hereinafter referred to as 'the assessees') in the writ petitions was that since the parts of Computer and Computer peripherals were exempted from levy of Turnover Tax/resale Tax (hereinafter referred to as 'the TOT/rst) under Section 6b of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), by means of Notification no. FD 48 CSL 2000 (2) dated 18"' July 2000; No. FD 97 CSL 2001 (7) No. 660 dated 31st march 2001 and No. FD 54 CSL 2002 (4) dated 30"' March 2002, the copies of which have been produced as Annexures-E, F and G respectively to this appeal, the proposition notices issued by the Assessing Authorities pursuant to the Circular dated 31st December 2004 in No. CLR CR. 157/04-05, a copy of which has been produced as Annexure-D to the writ petitions, were without jurisdiction and were liable to be quashed. They have also sought for quashing of the aforesaid circular, Annexure-D. The learned single Judge, by means of his Order dated 10th February 2005 dismissed the writ petitions on the short

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