( 1 ) A common question arises for decision in these three tax revision cases, viz. , whether "ravva" is "rice" within the meaning of entry 66 of the First Schedule to the A. P. General Sales Tax Act, as it stood at the relevant time. The assessees in these tax revision cases are different. The assessment year concerned in T. R. C. Nos. 77 and 78 of 1979 is 1974-75, while in T. R. C. Nos. 83 of 1979 the assessment year concerned is 1973-74. At the relevant time, entry 66 in the First Schedule to the Act read as follows :"66. Rice :- (a) Rice not covered by At the point of sale 6 paise in the sub-item (b) below. by the first wholesale rupee. dealer in the State effecting the sale. Providing that a rebate of two paise in the rupee shall be allowed on the rice sold and consumed in the State in accordance with such rules as may be prescribed. (b) Rice obtained from At the point of sale by 1 paisa in the paddy that has met the first wholesale rupee. "tax under this Act. dealer in the State effecting the sale.

( 2 ) BY the Third Amendment Act 59 of 1976, entry 66 was deleted with effect from 7/09/1976, and was incorporated in the Third Schedule as item 22. We may also me