Shanmugan J.

The above original petitions are filed seeking for a declaration that the provisions contained in S.5(1)(vi) and VI th Schedule of the Kerala General Sales Tax Act thereinafter, referred to as. "the K.G.S.T. Act as amended by Kerala Finance Act, 1994 (Act 19 of 1994), in so far as they relate to the levy of tax on the declared goods 'iron and steel' as unconstitutional and void. All the petitioners are dealers of iron and - 'steel. According to them, they purchase iron and steel from the Steel Authority of India as well as from other wholesalers within the State and outside the State and sell them in their original form itself to the direct consumers, manufacturers, work shops, small scale retailers, etc. within the State. Iron and steel arc declared goods on which 4% tax alone is leviable at a definite single point as per S.15(a) of the Central Sales Tax Act. In view of the present amendment in the K.G.S.T. Act, the petitioners are made liable to pay tax on iron and steel at all points of sale at a rate higher than 4%. This, according to the petitioners, is violation of Art.286(3) of the Constitution of India read with Ss.14 and 15 of the Central Sales Tax,