Sankarasubban, J.

These Original Petitions are filed challenging the constitutional validity of Section 30 C of the Kerala General Salestax Act (hereinafter referred to as the 'KGST Act'). O.P.No98 of 1996 is treated as the main case.

2. There are three petitioners in the Original Petition. First petitioner is M/s Gajanan Agencies, second petitioner is H. Sathish Kamath and the third petitioner is H. Anantha Kamath. According to the petitioner, the first petitioner is a Partnership Firm consisting of seven partners of whom Sathish Kamath is the Managing Partner. The Firm carries on business in purchase and sales of rubber sheets. The business was commenced in 1987. The purchases are made from cultivators and growers of rubber as well as from plantations and the sales are made locally to various dealers. The first petitioner is a registered dealer in rubber under the KGST Act. 1963 and under the Central Sales tax Act, 1956.

3. The turnover of rubber is taxable at the point of last purchase in the State by a dealer who is liable to tax under Section 5. Schedule I of the KGST Act. The first petitioner's sales being to local dealers within the State, no tax is payable by the