( 1 ) THE same question arises in both these cases, viz. , whether tobarce seed oil and tobacco seed cake are liable for the levy of tax under the previsions of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the Act,) or whether they are exempted under schedule IV of the Act. The matter first came up for hearing before Alladi Kuppuswami, J sitting single, and by his order dated June 7, 1976 he referred the matter to a Division Bench because he felt some difficulty in following the decision of ramachandra Raju, J fsitting single in Sikkakollu Subba Rao and Co. V. State of A. P. (1) 36 STC 457. The decision of Ramachandra Raju, J dealt with the question of tobacco seed and not tobacco seed oil or tobaceo seed cake. But, it is obvious that if tobacco seed is not tobacco within the meaning of the relevant Entry in the Fourth Schedule of the Act, much lees can tobacco seed oil and tobacco seed cake be said to be tobacco within the meaning of the said entry.

( 2 ) UNDER section 8 of the Act, subject to such restrictions and conditions as may be prescribed,including conditions as to licences and licence fees, a dealer who deals in the goods specified in the Fourth Sc

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