( 1 ) THIS batch of applications has been filed under Article 226 of the Constitution of India for issuing writs of mandamus against the respondent to forbear from enforcing against them the provisions of the Madras General Sales tax Act (IX of 1939) as amended by Andhra Act XIV of 1955.

( 2 ) AS the main question raised in all the applications relates to the constitutional validity of Act XIV of 1955, it is not necessary to give in detail the facts of each case. All the applicants are merchants carrying on export business in tobacco. They purchase tobacco in the local market with a view to export it to foreign countries like Great Britain, Honkong, China and Japan. Under the Madras General sales Tax Act IX of 1939), no sales tax is payable in regard to raw tobacco. But by Act XIV of 1955 in Section 5 of the original Act after Item (vi), Item (vii) and the following Item (viii) were added :" (viii) raw tobacco (except country variety thereof) whether cured or uncured, shall be liable to tax under section 3, sub-section (1) only at the point of the first purchase effected in the State of Andhra by a dealer who is not exempt from taxation under section 3. , sub-secti