JUDGMENT

B.Sudershan Reddy, J. -- This batch of appeals arises out of a common order passed by the Andhra Pradesh High Court whereby and whereunder the Writ Petitions filed by the appellants challenging the constitutional validity of the explanation to the definition of the term person defined in clause (j) of Section 2 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Act No.22 of 1987),for short the Act , as well as Explanation No.I to the First Schedule of the said Act as amended by Act No.29 of 1996 have been dismissed. In order to consider as to whether the said provisions of the Act suffer from any vice of unconstitutionality we shall briefly refer to the facts.

BRIEF FACTS:

2. The appellant in C.A.No.2400/02 is M/s. Shaw Wallace and Company Limited, a Company registered under the Companies Act, 1956. It has its principal place of business at Secunderabad in A.P. State. In addition to its principal place of business at Secunderabad the appellant has branches and stock points where it transacts its business and stores its goods. At the material time, the appellant had about 74 stock points,