The gist of Atalashanti Prakarana of Mandukya upanishad appears to be that cause & effect are constructs of an unrealized mind, and consciousness is unborn/eternal. Several verses in this scripture hammer this conclusion, such as following:
IV-28. Therefore consciousness is not born, nor are things perceived by it born. Those who perceive it as having birth, may as well see footprints in the sky.
IV-46. Thus Consciousness is unborn; thus the souls are regarded to be unborn. Those who realise thus certainly do not fall into misfortune.
IV-54. Thus external objects are not born of Consciousness; nor is Consciousness born of external objects. Thus have the wise settled the birthlessness of cause and effect.
IV-55. As long as there is fascination for cause and effect, so long do cause and effect come into existence. When the fascination for cause and effect ceases, there is no further springing up of cause and effect.
Am I misunderstanding this prakarana of Mandukya Upanishad or does it indeed demolish karma siddhAnta?