The judgment of the Court was delivered by

SARDAR ALI KHAN, J. - The ten writ petitioners in this case are the roller flour mills who pray for the issue of a writ of mandamus declaring that the levy of sales tax under section 5 of the Andhra Pradesh General Sales Tax Act, 1957, on maida, ravva, atta, sujji and bran is illegal, unjust and offending articles 265, 286 and 19(1)(g) of the Constitution of India and consequently pray for a direction to the respondents to refund the entire sales tax collected so far on maida, ravva, atta, sujji and bran from the petitioners.

The petitioners allege that they purchase wheat through Food Corporation of India or from various markets in North India. They are engaged in disintegrating the wheat through mechanical process and the resultant products, like maida, ravva, atta and other products, are obtained for being sold to the various consumers for the purpose of consumption as food-stuff. The petitioners are paying sales tax either under the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), hereinafter referred to as "the Central Act" or under the Andhra Pradesh General Sales Tax Act, 1957 (Act No. 6 of 1957), hereinafter refer