JUDGMENT H.G. Ramesh, J. : In these writ petitions, the petitioners, who are manufactures of sugar, are challenging the constitutional validity of Section 8-B of the Karnataka Tax on Entry of Goods Act, 1979 (‘the Act’ for short). 2. I have heard Sri. Prabhuling K. Navadgi, learned counsel for the petitioners and Sri. K.M. Shivayogiswamy, learned Additional Government Advocate for the respondents. 3. Learned Counsel for the petitioners submitted that Section 8-B of the Act is unconstitutional as it levies tax (Entry Tax) on purchase of sugar even in cases where there is no entry of sugar into any local area within the State of Karnataka. Hence, the Section is beyond the Legislative competence of the State as it falls outside the ambit & scope of Entry 52 of List II of the Seventh Schedule of the Constitution of India. To save the constitutional validity of the impugned provision, he submitted that the Section may be read down as not being applicable to sugar which is not intended to enter into any local area in the State of Karnataka for consumption, use or sale. 4. Sri. K.M. Shivayogiswamy, learned Additional Government Advocate, by referring to the statement of objections, rightly submitted that the impugned Section may be read down as suggested by the learned counsel for the petitioners. 5. In the context of the contention raised, it is relevant to refer to Section 8-B of the Act and Entry 52 of List II of the Seventh Schedule of the Constitution of India: 8-B. Payment of tax at source in the case of sugar.- (1) Notwithstanding anything contained in sections 7 and 8, every dealer purchasing sugar from a manufacturer in the State, shall pay an amount equivalent to the tax payable by such dealer under the Act on entry of sugar so purchased into a local area in the State by such dealer to such manufacturer of sugar. (2) Every manufacturer of sugar to whom an amount is payable by a purchaser as specified under sub-section (1), shall deliver sugar to the purchaser only after payment of such amount to him and where the sugar is delivered without payment of such amount, it shall be deemed to be an amount due under this Act from such manufacturer of sugar. (3) Every manufacturer of sugar in the State shall submit every month to the prescribed authority a statement in the prescribed form containing particulars of tax paid to him under sub-section (1) during the preceding month and remit the amount of tax so paid to him within twenty days after the close of the preceding month in which such payment was made and the amount liable to be so remitted shall be deemed to be an amount due under this Act. Provided that the specified class of manufacturers as may be notified by the Commissioner shall submit the statement in the prescribed form, electronically through internet and also pay the amount of tax payable on such statement, by electronic remittance through internet, in the manner specified in the said notification. (4) The manufacturer of sugar to whom payment is made under sub-section (3), shall furnish to the purchaser who has made such payment, a certificate obtained from the prescribed authority containing such particulars as may be prescribed. (5) Payment in accordance with sub section (1), shall be without prejudice to any other mode of recovery of tax due under this act from the purchasing dealer on entry of sugar purchased. (6) Where tax in respect of purchase of sugar is remitted under sub-section (3), the tax payable by the purchasing dealer or entry of such sugar or where no tax is payable in respect of purchase of such sugar, any other tax payable by the purchasing dealer, shall be reduced by the amount of tax already remitted under the said sub-section. (7) The burden of proving that the tax on such entry of sugar has already been remitted and of establishing the exact quantum of tax so remitted shall be on the dealer claiming the reduction. Entry 52 of List II of the Seventh Schedule of the Constitution reads as follows: 52. Taxes on the entry of goods into a local area for consumption, use or sale therein. 6. The wide language employed in sub-section (1) of Section 8-B of the Act would suggest that even if there is no entry of sugar into any local area in the State of Karnataka, the purchasing dealer shall pay to the manufacturer an amount equal to the tax payable under the Act on entry of such sugar into a local area. The wide language employed in sub-section (1) of Section 8-B of the Act would suggest that even if there is no entry of sugar into any local area in the State of Karnataka, the purchasing dealer shall pay to the manufacturer an amount equal to the tax payable under the Act on entry of such sugar into a local area. To save the validity of the provision, the wide language needs to be cut down to the limits imposed under Entry 52 of List II of the Seventh Schedule of the Constitution. Hence, I accept the ‘reading down’ principle suggested by the learned Counsel on both sides. Accordingly, I hold that Section 8-B of the Act is not applicable for the sugar purchased by any dealer from any manufacturer in the State of Karnataka, if it is not intended to be taken into any local area in the State of Karnataka for consumption, use or sale. A sugar manufacturer need not collect any Entry Tax from such purchasers. It will be sufficient, if the purchasing dealer certifies to the manufacturer that the sugar purchased will not enter into any local area within the State of Karnataka for consumption, use or sale and will be taken outside the State of Karnataka for consumption, use or sale; the sugar manufacturer shall obtain such a certificate from the purchasing dealer. This ‘Certificate procedure’ shall be in force till appropriate Rules are made in this behalf by the State Government. It is necessary to clarify that a sugar manufacturer in the State has to comply with the provisions of Section 8-B of the Act, if the sugar is intended to be taken into a local area in the State of Karnataka for consumption, use or sale. Petition disposed of.