A. LAKSHMANA RAO, J.

( 1 ) IN some of these writ petitions, the validity of section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), inserted by Act No. 11 of 1984 with effect from 8/07/1983, is questioned. In some of them, apart from the validity of section 6-C, the legality and propriety of inclusion of the excise duty on beer in the turnover of the dealer is questioned. In the rest of the cases, either the revised assessments made under section 20 of the Act levying sales tax on the value of the packing material at the rate applicable to the goods packed for the period prior to the insertion of section 6-C or the show cause notices issued by the concerned authority, proposing to revise the assessments made for the period anterior to the insertion of section 6-C are assailed.

( 2 ) THE petitioners are either the manufacturers of or dealers in either beer or cement. The beer is sold in bottles packed in cartons whereas cement is sold in gunnies. Section 5 of the Act which is the charging section provides that every dealer whose total turnover for an year is not less than Rs. 25,000 shall pay a tax for each year at the rate of five paise on every rupee o

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