ORDER : 1. For the detailed reasons mentioned in the order dated 15th February, 2006, we are of the view that the decisions of this Court in Sterling Foods vs. State of Karnataka (1986 (3) S.C.C.469 and Vijaylakshmi Cashew Company & Ors. vs. Deputy Commercial Tax Officer (1996 (1) S.C.C.468 vis-a-vis K.Gopinathan Nair & Ors. vs. State of Kerala (1997 (10) S.C.C.1) require consideration by a larger Bench. 2. Let the papers be placed before Hon’ble the Chief Justice for further directions.