Judgment

MADON, J. :- The First Appellant is a partnership firm registered under the Indian Partner-ship Act, 1932 (Act No. IX of 1932). The Second Appellant is one of the partners of the First Appellant Firm. The First Appellant Firm carried on at all relevant times business as manufacturers of bidis and dealers in tendu leaves. The Appellants filed a writ petition under Articles 226 and 227 of the Constitution of India, being Miscellaneous Petition No. 317 of 1971, against the State of Madhya Pradesh and the Divisional Forest Officer, Ralsen Division, challenging the validity of the amendment made in sub-section (1) of section, 8 of the Madhya Pradesh General Sales Tax Act, 1958 (M.P. Act No. 2 of 1959), by the Madhya Pradesh General Sales Tax (Amendment) Act, 1968 (M.P. Act No. 9 of 1968) to the extent that the said amendment treated tendu leaves differently from other raw materials and for an appropriate writ, order or direction quashing the levy of sales tax on tendu leaves disposed of (imposed?) by the State Government and for restraining the State Government and its officers from enforcing or giving effect to the Madhya Pradesh General Sales Tax (Amendment) Act, 1968, to the