Chennakesav Reddi, J. - (1.) In these writ petitions, the constitutional validity as well as the scope and ambit of section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act"), fall for consideration.
(2.) The facts and circumstances giving rise to the question in one of the cases may be broadly stated to get a proper perspective of the question. We shall take up the facts in W.P. No. 2036 of 1982.
(3.) The petitioners, M/s. Nandanam Construction Company, are a partnership firm. They are builders of ownership flats in Hyderabad. They buy building materials such as sand, bricks, granite and metal from persons other than registered dealers. Iron, steel, cement, hardware goods, timber, electrical goods, etc., purchased from registered dealers have suffered tax at the first sale, while the purchases of building materials such as sand, bricks, etc., from unregistered dealers have not suffered tax.;