The judgment of the court was delivered by

VENKATESWARA RAO, J. - Three questions arise for consideration in this batch of writ petitions and they are : (1) whether the second limb of item 6 of Schedule III of the Andhra Pradesh General Sales Tax Act, which will hereinafter be referred to as the "Act", is repugnant to the provisions of section 15(a) of the Central Sales Tax Act and article 14 of the Constitution and is, therefore, liable to be struck down, (2) whether neem oil and tobacco seed oil are exempt from tax by virtue of G.O.Ms. No. 581, Revenue, dated 14th March, 1960, and (3) whether in any view, "tobacco seed", "tobacco seed oil" and "tobacco seed oil-cake" are goods coming within the purview of "tobacco and all its products" specified in item 7 of Schedule IV of the Act and are therefore exempt from tax.

The petitioners in all these cases are registered dealers under the Act and have been carrying on business in groundnut, tobacco seed, tobacco seed oil, tobacco seed oil-cake, neem seed oil etc., in the Guntur district. Some of them were assessed by the concerned Commercial Tax Officers to tax in relation to the turnover in the goods mentioned above for certai