- (1.) Leave granted.
(2.) In this batch of Civil Appeals two questions which arise for determination are: whether Section 7(b) of Kerala General Sales Tax Act, 1963 (for short "1963 Act") introduced on 24.10.2006 with retrospective effect from 1.7.2006 could be applied to those dealers who had contracted for payment of turnover tax at the compounded rate under the alternate method of taxation provided for under the unamended Section 7 for the assessment year 2006-07 The second and more important question which arises for determination is whether Section 7(a) and Section 7(b) operate in different spheres and if not whether the said amended section violates Article 14 and Article 19(1)(g) of the Constitution as contended in the writ petition
(3.) For the sake of convenience, we reproduce hereinbelow facts in M.R. Tourist Home and Ors. v. Sales Tax Officer and Ors. Civil Appeal Arising out of S.L.P.(C) No. 19982/07.;