VISWANATHA IYER, J.

The constitutional validity of section 29A of the Kerala General Sales Tax Act (hereinafter referred to as the Act) is challenged in all these writ petitions and, to appreciate the point raised, the facts in O.P. No. 999 of 1973 alone are stated in brief hereunder :

2. The petitioner is doing business in hill produce such as pepper, ginger, etc., in Tellicherry Town. He purchases the goods locally and sells those goods to registered dealers outside the state in the course of inter-State trade. The petitioner has been registered as a dealer both under the provisions of the Central Sales Tax Act and the General Sales Tax Act on the file of the Sales tax Officer, Special Circle, Tellicherry. On 9th March, 1973, he despatched 84 bags of pepper and 8 bags of dry ginger to M/s. Chakrapani and Co., who is acting as the agent of the petitioner in Bangalore. According to the petitioner, the goods were despatched on consignment basis by a lorry. One Ahammed was its driver and he took with him the invoice and the way-bill relating to the consignment. The lorry left Tellicherry at 22.00 hours and was to reach Bangalore on the 10th morning as there was an urgent dem