K. Shivashankar Bhat, J. - Common question arises in all these writ petitions. For the sake of convenience, facts in W.Ps. No. 258 and 259 of 1988 are referred.

The petitioner is a dealer registered under the Karnataka Sales Tax Act, 1957 (for short, "the Act") as also under the Central Sales Tax Act, 1956 (for short, "C.S.T. Act"). Petitioner purchases "coal ash" from a cement company and sells the same either locally or in the course of inter-State trade or commerce.

The petitioner was notified under section 12-B of the Act to pay sales tax on sale of coal ash under section 5(1) at the rate of 7 per cent, which is a multi-point levy. Similar notices were issued to pay tax under section 9 of C.S.T. Act read with section 5(1) of the Act at the rate of 10 per cent on sale of coal ash without "C" forms. Subsequently demands were issued to make payment as per the notices. The Commissioner of Commercial Taxes, in his circular dated June 24, 1987 expressed his view that "boiler ash" is taxable at 7 per cent and "coal ash" is not a Fourth Schedule item and is therefore taxable under section 5(1) of the Act.

The petitioner's contention is :

The Fourth Schedule to the Act enumerat