The judgment of the court was delivered by

GOVINDAN NAIR, AG. C.J. - These writ appeals arise from the judgment of Subramonian Poti, J., dismissing a batch of original petitions. The decision is Malabar Fruit Products Company v. Sales Tax Officer, Palai, and Others ([1972] 30 S.T.C. 537; 1972 K.L.T. 246).

2. The question that arose for decision was the validity of section 5A of the Kerala General Sales Tax Act, 1963, for short the Act. This section was inserted by an amendment effected to the Act by section 3 of Act 14 of 1970, which came into operation on 1st April, 1970. Section 5A(1), the relevant provision which has to be construed, is in these terms :

"5A. Levy of purchase tax. - (1) Every dealer who in the course of his business purchases from a registered dealer or from any other person any goods, the sale or purchase of which is liable to tax under this Act, in circumstances in which no tax is payable under section 5, and either -

(a) consumes such goods in the manufacture of other goods for sale or otherwise; or

(b) disposes of such goods in any manner other than by way of sale in the State; or

(c) despatches them to any place outside the State except as a direct