RAJASHEKHARA MURTHY, J.

( 1 ) IN these writ petitions, the petitioners, who are licensed vendors of toddy have challenged the levy and collection of sales tax on the turnover of sale of toddy exigible to tax under entry 82 of the Second Schedule to the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act" ).

( 2 ) SEVERAL grounds are urged by Sri M. R. Nayak appearing for the petitioners and they are (i) that the sale of toddy in their taverns is not a "sale" within its meaning as defined under section 2 (t) of the Act and that therefore the petitioners are not "dealers" whose turnover in the sale of toddy could attract the levy of tax under the Act; (ii) that toddy is an "agricultural produce" and the petitioners are "agriculturists" whose turnover in sale of toddy is exempt under section 2 (k) of the Act and hence (iii) that the State Legislature is not competent to impose tax on the turnover of sale of toddy under entry 54 of List II of the Seventh Schedule to the Constitution.

( 3 ) WE will deal with the question whether the turnover in the sale of toddy in their shops or taverns does not constitute sale in order to attract the levy of tax under the Act later a

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