Judgment

P. JAGANMOHAN REDDY, J.:- This batch of Appeals is by Certificate against a common Judgment of the Andhra Pradesh High Court dismissing the Writ Petitions filed by several dealers in Jaggery who challenged the vires and constitutionality of Sections 2, 5, 8 and 9 of the Andhra Pradesh General Sales Tax Amendment Act (9 of 1970) (hereinafter called the "Amendment Act"). The Appellants are Commission Agents carrying on trade in jaggery. Agriculturists who prepare jaggery out of surplus sugarcane which they are unable to sell to the Sugar factories employ the Appellants as their Commission Agents to sell that jaggery.

2. We will take the facts in Civil Appeal No. 2116 of 1970 as typical of the common question arising in all these Appeals. The Appellants carry on business of Commission Agent in jaggery in Anakapalli, Visakhapatnam and at various places in West Godavari. In the course of their business the Appellants arrange for the sale of jaggery charging a small commission for their services and renders an account to the respective principals in respect of these sales. In the pattis issued to the Agriculaturists the name of the persons to whom jaggery is sold is specifically