S Sujatha, J. - (1.)The petitioners have challenged the Notification-III No.FD 208 CSL 2013 dated 1.10.2013 issued by the Government of Karnataka insofar as it relates to the amendment made to the Notification No.FD 11 CET 2002 dated 30.3.2002 for insertion of sub-item (ii) in Sl.No.(5) therein specifying "unmanufactured tobacco in sealed container" for levy of entry tax at 5% with effect from 2.10.2013.
(2.)The petitioners are dealers registered under the Karnataka Value Added Tax Act, 2003 ('KVAT Act' for short), Central Sales Tax Act, 1956 ('CST Act' for short) and Karnataka Tax on Entry of Goods Act, 1979 ('KTEG Act' for short).
(3.)The petitioners are engaged in the business of unmanufactured tobacco in the brand names Ghai Chhap Zarda, Thambaku, Badshaw, Singam. It is submitted that unmanufactured tobacco is obtained by beating, crushing and sieving the raw tobacco. The said unmanufactured tobacco is packed in sachets and sold.