M.A. Ansari, C.J.

1. This batch of writ petitions challenges the legality of the General Sales Tax (Amendment) Act, 1960 (III 0f 1960). The aforesaid Act consists of 4 Sections. The first contains the Title, and the fourth is concerned with the repeal, which leaves the following sections;

2. Amendment of Section 5, Act XI of 1125-

(1) In Section 5 of the General Sales tax Act, 1125, (thereinafter referred to as the principal Act, for clause (vii), the following clause shall be substituted, namely:-

(vii) the sale of goods specified in column (20 of Schedule I shall be liable to tax under Section 3, sub-section (1), only at such single points in the series of sales by successive dealers as may be specified by the government by notification in the Gazette: and, where the taxable point so specified is a point of sale, the seller shall be liable for the tax on the turnover for which the goods are sold by him at such point, and where the taxable point so specified is a point of purchase the buyer shall be liable for the tax on the turnover for which the goods are bought by him at such point.t

(2) The amendment made by sub-section (1) shall be deemed to have come into force with effec