JAGANNATHA SHETTY, J.

( 1 ) THE question raised in this writ petition under article 226 of the Constitution relates to the right of the petitioners to purchase newsprint and other goods under C forms issue under the central Sales Tax Act, 1956 (the "act") for use in the manufacture or processing of newspapers and periodicals.

( 2 ) BRIEFLY stated, the facts are these :

The first petitioner is a company engaged in the manufacture of newspapers - one published in english by the name of "deccan HERALD" and the other in Kannada by the name of "prajavani". The second petitioner is the governing director of the said company. The company also produces two magazines in Kannada - one is a weekly called "sudha" and the other a monthly by the name of "mayura". The company was registered as a dealer under section 7 of the Central Sales tax Act and also under the Karnataka Sales Tax Act. The company was permitted to purchase certain goods under C forms at a concessional rate of tax at 4 per cent. as prescribed under section 8 (1) (b ). But for the C forms, the company has to pay 10 per cent. tax on the sale of those goods. The company has been making use of those goods in the manufacture of n

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