JAGANMOHAN REDDY, J. : -

These four Writ Petitions are directed against the State of Andhra Pradesh challenging the levy of Sales-tax at six pies per rupee on the turnover of cigars and cheroots sold at less than 0-2-0, bidies, snuff, chewing tobacco or any other product manufactured from tobacco, from the date on which the Andhra Amendment Act XIV of 1955, came into force as well as the levy of sales-tax on country tobacco. Writ Petitions 222 and 267 of 1957 are filed by the Presidents of Tobacco Associations, who are also manufacturers of cigars, while W. P. No. 288 of 1957 is filed exclusively by the individual who manufactures and sells cigars and cheroots sold at less than two annas each.

W. P. No. 317 of 1957 is filed by the President of the Tobacco Merchants Association, Rajahmundry, on behalf of 99 members of the Association dealers in country tobacco, cigars and cheroots. In all these petitions, the retrospective levy of sales-tax on the manufacture of cigars and the levy on the first sale of country tobacco is challenged. In order to understand the several contentions, it is necessary to give the legislative history of the levy of sales-tax on these articles.

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