CHINNAPPA REDDY, J. - The petitioners are dealers in hides and skins. They question the vires of entry 9(b) of Schedule III of the Andhra Pradesh General Sales Tax Act on the ground that it has the effect of discriminating between goods imported from other States and similar goods manufactured and produced in Andhra Pradesh, thereby contravening article 304(a) of the Constitution of India.

Section 2(c) of the Central Sales Tax Act defines "declared goods" as meaning "goods declared under section 14 to be of special importance in inter-State trade or commerce". Section 14(iii) is "hides and skins, whether in a raw or dressed state". Section 6 of the Andhra Pradesh General Sales Tax Act provides that sales or purchases of declared goods shall be liable to tax at the rate and at the point of sale or purchase specified in the Third Schedule. Entry 9 of the Third Schedule is as follows :

------------------------------------------------------------------------ "Description of goods Point of levy Rate of tax (1) (2) (3) ------------------------------------------------------------------------

9. Hides an