VENKATESWARA RAO, J.

( 1 ) THE validity of section 21 (6) of the Andhra Pradesh general Sales Tax Act which will hereinafter be referred to as the act is sought to be questioned in this petition filed under Article 226 of the Constitution of india.

( 2 ) THE petitioner is a firm carrying on business as commission agents. This firm returned a gross turnover of rs. 7,23,570-24 for the assessment year 1967-68 and claimed exemption in respect of Rs. 1,54,715-90 alleged to represent the value of goods sold and purchased on behalf of its principals on the ground that the tax payable thereon had already been paid by the principals. This claim was rejected by the Commercial Tax Officer, mahaboobnagar (R-1) and he levied a tax of Rs. 27,332-23. Except for a slight modification, the appeal filed by the petitioner against the order of the assessing authority was dismissed by the assistant Commissioner of Commercial Taxes, kurnool (R-2 ). A further appeal was thereafter preferred by the petitioner to the Sales Tax Appellate Tribunal (R-3 ). The petitioner applied to the Deputy commissioner of Commercial Taxes for stay of collection of tax pending disposal of that appeal in vain and the Tribu

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