B. SUBHASHAN REDDY, J.

( 1 ) EXIGIBILITY of market fee on the sale of seeds, which are inedible and meant for germination under the provisions of the andhra Pradesh (Agricultural Produce and livestock) Markets Act, 1966 (hereinafter referred to as a. P. Markets Act ), is the question for consideration.

( 2 ) THE petitioners either sell or purchase seeds such as, Sunflower, Maize, Jowar, bajra, Paddy, Jute, Wheat, Tomato, safflower etc. The fact that they are operating the said sales or purchases within the market areas notified by the government of Andhra Pradesh is not disputed. But, they dispute their liability to pay market fee on the premise that the seeds meant for germination are not the agricultural produce and their transactions are governed by the Seeds Act, 1966 (a central enactment), hereinafter referred to as the seeds Act and not under the A. P. Markets Act. Among the petitioners are the individual traders, companies who deal in seeds. Their association has also joined in this legal battle. Their common stand is that after the seeds are treated chemically, they are preserved for sale for germination purposes after satisfying the requirements of the Seeds Act and Rul

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