R. V. RAVEENDRAN, J. - The petitioner-company owns a factory manufacturing sugar at Shimoga and is a registered dealer under the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"). By this writ petition, the petitioner has challenged the order of assessment and demand dated September 21, 1992 (annexure B) passed by the third respondent (assessing authority) in regard to the assessment period April 1, 1990 to March 31, 1991, confirmed by the second respondent (appellate authority) by order dated January 23, 1993 (annexure A). The grievance of the petitioner is in regard to levy and collection of purchase tax under the Act on the amount paid by the petitioner in regard to the sugarcane supplied to the petitioner by the cane growers, over and above the minimum sugarcane price fixed by the Government of India under clause 3 of the Sugarcane (Control) Order, 1966 (in short "the Control Order" or "the said order").

2. Sugarcane is the principal raw material in the manufacture of sugar. Sugarcane has been declared as an essential commodity under the Essential Commodities Act, 1955. In exercise of the powers conferred under section 3 of the said Act, the Central