( 1 ) IN this petition under Article 226 of the Constitution, the petitioners pray that this Court may be pleased to : (i) strike down item 31-B included in the Fifth Schedule of the Mysore Sales Tax act, 1957 (to be hereinafter referred to as the "act") as a result of the enactment of the Mysore sales Tax (Second Amendment) Act, 1958 (Act 31 of 1958) as being beyond the competence of the Mysore Legislature in view of the provisions of the Additional Excise Duty on woollen fabrics, artificial silk fabrics, sugar and tobacco (Goods of Special Importance) Act, 1957 Central act 58 of 1957 (to be hereinafter referred to as the Central Act 58 of 1957) and (ii) quash the Order No. D2/58-59 dated 19th March, 1960, (marked as exhibit A) passed by the first respondent and the appellate order in Appeal Petition No. 71/60-61 dated 10th December, 1960, passed by the second respondent by issue of a writ of certiorari or any other appropriate writ or direction or order as this Court may deem fit in the circumstances of the case.

( 2 ) THE petitioner is a firm manufacturing sugar candy from sugar since last about 20 years. The petitioner was assessed to sales tax on 19th March, 1960,