JUDGMENT & ORDER :

(Ujjal Bhuyan, J.

Issue raised in all the writ petitions being identical, those were heard together and are being disposed of by this common judgment and order.

2. We have heard Mr. S. Ravi, learned senior counsel, Mr.S.Dwarakanath, learned senior counsel, Mr.S.R.R. Viswanath, Mr.V.Bhaskar Reddy, Mr.Shaik Jeelani Basha, Mr.Karan Talwar, Mr.G.Narendra Chetty, Mr.A.V.A.Siva Kartikeya, Mr.P.Karthik Ramana, Mr.B.Srinivas, Mr.Tej Prakash Toshniwal, Mr.Pasam Mohith and Mr. Venkatram Reddy Mantur, learned counsel for the petitioners; and Mr.B.S.Prasad, learned Advocate General for the State of Telangana along with Mr.K.Raji Reddy, learned senior standing counsel for Commercial Taxes.

3. Challenge made in this batch of writ petitions is to the constitutionality of Telangana Value Added Tax (Second Amendment) Act, 2017.

4. It is the contention of the petitioners that Telangana Value Added Tax (Second Amendment) Act, 2017 is ultra vires the Constitution of India and thus unconstitutional. As a corollary, prayer has been made that all notices and orders issued or passed on the strength of the extended period of limitation of six years in terms of the aforesaid amendment Act shou