SYED SHAH MOHAMMED QUADRI, J.

( 1 ) A common question is argued in the writ petition as well as in the Tax revision Cases, therefore they are being disposed of by a common judgment.

( 2 ) THE petitioners in the writ petition seek a declaration that Section 2 (n) read with Explanation IV, Sections 5 and 5-E of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the APGST Act") are ultra vires the Constitution of India and the legislative competence of the Andhra Pradesh legislature insofar as they seek to levy tax on the amounts received on the transfer of the right to use the software and the consequential relief restraining the respondents from taking nay steps in furtherance of the impugned provision and also directing the respondents to withdraw the levy among other consequential reliefs.

( 3 ) THERE are two petitioners in the writ petition. The first petitioner is an Association of 238 Software and Service Companies, the list of which is enclosed to the writ petition, and the second petitioner is the resident manager of Tata Consultancy Services which is one of the members of the first petitioner. The members of the first petitioner are developing software for computers.

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