- (1.) W.P. Nos. 5117/81, 3656-84/82, 5241-5260/83 and 7340/81 : These four batches of Writ Petitions challenge the imposition of sales tax on bread, rusk and bun under the A. P. Sales Tax Act, 1957 as illegal. The main and the first contention was that the bread and biscuits belong to one homogeneous class but these have been differently treated for taxation under Schedule I, Item No. 117 and Schedule I, Item No. 129 of the said Act. In other words, the contention of the petitioners is that the bread and biscuits are the same, they should not be differently taxed. The purchasers and sellers of bread and biscuits have been differently taxed. In support of this contention reliance was placed on certain decisions of this Court, namely : - State of Andhra Pradesh v. Nalla Raja Reddy, (1967) 3 SCR 28: (AIR 1967 SC 1458); New Manek Chowk Spinning and Weaving Mills Co. Ltd. v. Municipal Corpn. of the City of Ahmedabad, (1967) 2 SCR 679: (AIR 1967 SC 1801). We do not find any proposition in those decisions in support of this contention of the petitioners. The decision of the Allahabad High Court in Annapurna Biscuit (Mfg.) Co. v. State of U. P. (1975) 35 STC 127 : (1975 Tax LR 1677) does not deal with this contention at all.
(2.) The second contention sought to be raised was that the multiple point tax violates Art. 19(l)(g) of the Constitution. The petitioners being Bakeries, this contention is not open to the petitioners.
(3.) The third contention sought to be raised was that excise duty and sales tax are imposed on the same items. This also does not arise in the case of the petitioners who are Bakeries. Apart from that the taxable events in these two impositions are different. So this contention cannot in any event be raised.;