Sukumaran, J

Dealers in diverse goods have come to the Constitutional Court seeking the striking down of S.59A in the Kerala General Sales-tax Act', 1963. The goods in which they deal range from bread, bun and ho slicks to volatile oils, cosmetics and shampoos, and imitation jewellery. Even odd goods like tarpaulin, power line carriers, communication equipments, nylon fish nets, copper sulphate, microscope, battery plates and the like are arrayed in the list. Many cases have been disposed of without a pronouncement on the crucial question of Constitutional validity, they could be so disposed of: for, the court, on an examination of relevant facts and factors, found that the governmental declaration under the impugned section was in tune with the correct legal position. Such decisions- cover Importex International (P) Ltd. v. State of Kerala, 1990(2) K.L.T. - 487 and Rajan v.-State of Kerala, 1990 (2) K.L.T. 511; in some others, the declaration was found to be totally unsustainable, and accordingly invalidated.

2. A residue of cases in a grey area, in a twilight zone as it were, still remains. The question has to be discussed and decided upon. Judicial atrophy is counterpr