GOPAL RAO EKBOTE, C. J.

( 1 ) THIS is an application filed under Article 226 of the Constitution for the issue of a writ declaring that item 9 (b) of the III Schedule to the andhra Pradesh General Sales Tax Act, 1967, is unconstitutional and void; further to declare that no tax can be levied under the Central Sales Tax Act, on the inter-State sales of tanned hides which have already suffered tax at the untanned stage. A further declaration is sought prohibiting the respondent from enforcing the assessment order of the 1st respondent dated 30th January, 1969 and to direct the respondents to refund the amount already collected.

( 2 ) THE facts relevant for our purposes are that the petitioner is a tanner who has his tannery at Vizianagaram and is a dealer. The petitioner purchases raw hides and skins in this State and tans the same. He mostly sells such tanned hides in the course of inter-State trade.

( 3 ) THE 1st respondent by his order, dated 30th January, 1969 assessed the petitioner s inter-State sales turnover at Rs. 16,23,194-29 p. and levied a tax of Rs. 48,695-82 P. under the Central Sales Tax Amendment act, 1969, hereinafter called "the Central act". The local purchase turn

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