( 1 ) IN these writ petitions the common question raised is that entries 144 and 147 of the First Schedule to the Andhra Pradesh General Sales Tax Act are ultra vires and violative of article 286 (3) of the Constitution of India read with section 15 (a) of the Central Sales Tax Act.

( 2 ) THE petitioners are dealers in rice, ravva, dhalls and grains at different places in the State of Andhra Pradesh. Their main complaint is that ravva obtained from rice or wheat and fried gram dhall are not liable to be taxed at the rate of 1 per cent and 5 per cent respectively as per entries 144 and 147 of the First Schedule to the Andhra Pradesh General Sales Tax Act.

( 3 ) THE question that arises for consideration is whether ravva obtained from wheat, rice or maize and parched and fried Bengal gram are assessable to tax at the rates and conditions mentioned in items 144 and 147 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the State Act), after the amendment of the Central Sales Tax Act by Act No. 103 of 1976, which came into force with effect from 7/09/1976. While the petitioners contend that items 144 and 147 of the First S