In writ petitions filled under Article 226 of the Constitution, the appellants challenged the validity of retrospective operation of the Explanation to the first proviso to sub section 1 4 of Section 5 of the Karnataka Sales Tax Act, 1957 for short, the Act which was inserted by Act No.1 of 1996 on March 5, 1996 with effect from April 1, 1988.
The challenge against retrospective operation of the impugned Explanation was unsuccessful before the learned single judge of the High Court as well as the Division Bench of the High Court.
The sub section was omitted by Act No.
5 of 2000, w.e.f.
During the short period it was on the statute book, it gave rise a series of litigation including the present appeals.
April 1, 2000.
Hence these appeals.
