They filed a writ petition in the High Court challenging, inter alia, the introduction of entry 194 in the First Schedule to the A.P. General Sales Tax Act, 1957.
The appeal is filed against the judgment and order of a Full Bench of the High Court at Andhra Pradesh.
The appellants manufacture and sell gutka under the brand name Pan Parag.
That entry sought to tax pan masala including gutka The companytention on behalf of the appellants is that it is number open to the State of Andhra Pradesh to tax gutka.
