NARASIMHAM, J.

This is a petition under Article 226 of the Constitution of India for a declaration that the provisions of the Andhra Pradesh General Sales Tax (Amendment) Act, 1963 (Act 16 of 1963) introduced into the Andhra Pradesh General Sales Tax Act in so far as they pertain to a miller who is not a wholesale dealer or a retail dealer are null and void and ultra vires the powers of the Legislature of the State of Andhra Pradesh and for the issue of a writ of mandamus restraining the State of Andhra Pradesh from enforcing the said provisions against the petitioner.

The petitioner is a miller whose business consists in milling rice for hire only. He is neither a purchaser of paddy nor seller of rice. According to him, for about 30 customers 15 to 20 bags of paddy are milled per day at the rate of Re. 1 per bag out of which he has to pay the electricity charges and labour. The Union Government enacted the Rice Milling Industry (Regulation) Act, 1958 (Act 21 of 1958) which came into force on 18th May, 1958, regulating the business of milling and he has been conforming to the provisions of the said Act. While so, the State Legislature has introduced certain provisions by t