TEJINDER SINGH DOABIA, J.

The levy of additional toll tax Re. 0.60 paise per kilogram on dry fruits including almonds, walnuts and walnut kernels, to be exported out of the State of Jammu and Kashmir through the barriers located at Lakhanpur, Jammu Railway Station, Manwal and other toll posts, as may be notified by the State Government, from time to time, is the subject-matter of challenge in a group of writ petitions listed before this Bench. A challenge is also being made to another notification issued by the State Government under section 5 of the Jammu and Kashmir General Sales Tax Act of 1962. By this notification, the sales tax is sought to be levied on a turnover to be determined by weight, i.e., Rs. 0.60 per kg. on dry fruits including almonds, walnuts and walnut kernels for a limited period from 1st May, 1982 to 19th August, 1982. In the alternative, it is urged that even if the levy of toll tax is held to be valid, even then, this additional toll tax is not payable by the petitioners. In support of this, is said to be a notification issued by the State Government under which exemption from payment of toll tax has been granted. The challenge to toll tax is broadly