The judgment of the Court was delivered by

G. RAMANUJULU NAIDU, J. - As common questions of law are involved in this batch of writ petitions, the same can be disposed of together. The main question that arises for consideration in the batch of writ petitions is - the vires, scope and ambit of section 2(1)(s)(ii) and section 14-B of the Andhra Pradesh General Sales Tax, 1957, hereinafter referred to as "the Act".

The petitioners in all the writ petitions are dealers carrying on the business in the products of Indian made foreign liquor. W.P. No. 14730 of 1988 relates to the assessment year 1984-85. W.P. No. 15973 of 1988 relates to the assessment year 1983-84. W.P. No. 15972 of 1988 relates to the assessment years 1983-84 and 1984-85. W.P. No. 15299 of 1988 relates to the assessment year 1985-86. W.P. No. 15307 of 1988 relates to the assessment year 1985-86. W.P. No. 15311 of 1988 relates to the assessment year 1985-86. W.P. No. 15974 of 1988 relates to the assessment years 1984-85 and 1985-86. W.P. No. 15975 of 1988 relates to the the assessment years 1984-85 and 1985-86. W.P. No. 15975 of 1988 relates to the assessment years 1984-85 and 1985-86. W.P. No. 15976 of 1988 rel