- (1.) Leave granted.
(2.) This is an appeal from the judgment and order of the High court of Andhra Pradesh, dated 12/11/1986. The appellant challenged the validity of an amendment to the Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter called 'the Act'). The appellants are dealers in tamarind in Parvathipuram in Srikakulam district, a border district in Andhra Pradesh. They had purchased tamarind from the State of Orissa paying tax there and incurring expenditure in bringing the said goods to Andhra Pradesh for the purpose of sale. Under the Act, tamarind was Item 14 of Second Schedule and was subjected to sales taxat the point of first purchase in the State irrespective of whether it was purchased within the State or outside the State. The subject matter of challenge in this application under Article 226 of the Constitution before the Andhra Pradesh High court, was the validity of an amendment to the Schedule to the Act modifying the point of taxability of tamarind in question. Prior to the amendment tamarind was taxable as mentioned hereinbefore as the first purchase point, being Item 14, in the Second Schedule to the Act. The entry therein read as follows:
(3.) By virtue of. the amendment, the said entry was amended. Tamarind which is purchased within the State, was retained in Second Schedule while tamarind purchased outside the State was transferred to First Schedule. After the amendment, Item 14 in the Second Schedule and Item 170 in the First Schedule stood as follows: "second Schedule;