JAGANMOHAN REEDY, C.J.

In this batch of writ petitions, the validity of item 6 of Schedule III to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter called "the State Act") is challenged on the grounds : (1) that it designates two stages of taxation in respect of groundnuts, which being oil-seeds are "declared goods" within the meaning of section 14 of the Central Sales Tax Act, 1956 (hereinafter called "the Central Act") and is therefore contrary to the provisions of section 6 of the State Act; (2) that the classification of dealers as millers and other dealers is discriminatory and unreasonable and as such violative of Article 14 of the Constitution; and (3) that the levy of tax on turnover of groundnuts in that entry exceeds the maximum fixed under section 15(a) of the Central Act. Inasmuch as in all these writ petitions a general question of law alone arises, it is unnecessary to set out the facts in each case, except in one, i.e., W.P. 362 of 1968, as typifying the points that arise for determination in all these cases.

The petitioner-firm (hereinafter called the assessee) is a registered dealer under the Central and State Acts dealing in groundnuts, on the p