1. The constitutionality of the Andhra Pradesh General Sales Tax (Second Amendment) Act, (II of 1959) is put in issue in these writ petitions.

2. The impugned Act amended items 5 and 6 of Schedule III (Paddy rice) to the Andhra Pradesh General Sales Tax Act, 1957 , which enumerates the goods in respect of which a single point purchase tax only is leviable under S.5(3)(b) of that Act, by enhancing the sales tax payable thereon from 3 naya paise to four naya paise in the rupee. The notices on the petitioners demanding the tax as permitted by the amending Act have occasioned the resort to Art.226 of the Constitution by them for the issue of directions to the respondents to forbear from giving effect to the notices.

3. The validity of the Act is questioned on three grounds, namely (i) that it operates as a restriction on the freedom of trade contemplated by part XIII of the Constitution, especially, Art.304(b) and, consequ