P. KODANDARAMAYYA, J.

( 1 ) THE first petitioner in the above writ petition is a public limited company incorporated under Indian Companies Act, 1913, having its registered office at Bombay. It is a manufacture of light commercial vehicles. The second petitioner is the shareholder of the first petitioner-company.

( 2 ) IN this writ petition, two notifications issued by the first respondent, State of Andhra Pradesh, under the Andhra Pradesh General Sales Tax Act, 1957, and the Central Sales Tax Act, 1956, granting a concession of levy of lesser rate of tax under those Acts payable by the second respondent-company are challenged.

( 3 ) IT is averred in the affidavit that in the motor vehicles market, light commercial vehicles form a distinct class being vehicles of a load carrying a capacity of three metic tonnes and several manufacturers in India including the first petitioner-company and the second respondent-company manufacture these vehicles and compete with each order. The second respondent-company has recently established a plant is Zaheerabad, Medak District in Andhra Pradesh, for the manufacture of light commercial vehicles and the said company was formed and promoted by Hyde

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