( 1 ) W. P. No. 21878 of 1999: in this writ petition G. O. Ms. No. 183, revenue (ct-ii), dated 6. 3. 1999 has been challenged on the ground that it is unreasonable, discriminatory and arbitrary.

( 2 ) THE petitioner was a registered dealer and was engaged in the business of manufacture and sale of beedies at kamareddy. He acquired rights of successful bidder in the auction conducted by 2nd respondent for the year 1999 and entered into fresh agreement with the 2nd respondent for procurement of beedi leaves from forest areas in Andhra Pradesh. Prior to 1. 8. 1996 the beedi leaves were taxable at last purchase point under entry No. 18 of the ii schedule. By act 27/96 the beedi leaves were shifted to entry No. 196 of the i schedule with effect from 1. 8. 1996. According to the petitioner, in terms of the entry No. 196 of the i schedule, on procurement of beedi leaves by him, they would be at first sale point in the assessment of the 2nd respondent and in terms of Section 5-b of the Andhra Pradesh General Sales Tax Act (for short "the act"), levy of concessional rate of tax of 4% would be attracted when the goods were sold for use in manufacture or processing of goods. T