The State of Andhra Pradesh in exercise of powers companyferred under sub section 1 of Section 9 of the Andhra Pradesh General Sales Tax Act, 1957 made an order on January 27, 1987 Annexure A reducing the rate of tax on sale of cement made to the manufacturing units of cement products in the State of Andhra Pradesh.
That order runs thus In exercise of the powers companyferred by sub section 1 of Section 9 of the Andhra Pradesh General Sales Tax Act, 1957 Andhra Pradesh Act, No.
On the same day, another order was made to the following effect In exercise of the powers companyferred by sub section 5 of Section 8 of the Central Sales Tax Act, 1956 Central Act 74 of 1956 , Governor of Andhra Pradesh hereby directs that the tax leviable under the said Act, shall, in respect of the sales of cement in the companyrse of inter State trade or companymerce be at a lower rate of two per cent with or without C Form, with effect from 1st January, 1987.
VI of 1957 , the Governor of Andhra Pradesh hereby directs that the tax leviable under clause a of sub section 2 of Section 5 read with Item 18 in the First Schedule to the said Act, shall, in respect of Cement manufactured by Cement Factories situated in the State and sold to the manufacturing units situated within the State for the purpose of manufacture of Cement products such as Cement sheets, Asbestos Sheets, Cement flooring stones, Cement companycrete pipes, hume pipes, Cement water and sanitary fitting, companycrete poles and other Cement products, be at the reduced rate of four paise in the rupee at the point of first sale in the State with effect on and from the Ist January, 1987.
422 of 1987.
Manufacturer petitioners have been selling their cement in the States of Karnataka and Kerala and for such purpose they have places of business within those States.
ORIGINAL JURISDICTION Writ Petition Civil No.
Dr. Y.S. Chitale, K.J. John, Atul Chitale and Miss Naina for the Petitioners.
Under Article 32 of the Constitution of India .
The Judgment of the Court was delivered by RANGANATH MISRA, J. The India Cement Limited, Chettinad Cement Corporation, Dalmia Cement Bharat Limited and Tamil Nadu Cement Corporation Limited being petitioners 1, 6, 9 and 12 in this application under Article 32 of the Constitution are manufacturers of cement, each of them having its manufacturing unit as also registered offices located within the State of Tamil Nadu petitioners 2, 7, and 10 are shareholders of petitioners 1, 6 and 9 respectively and are citizens of India, while the remaining petitioners are authorised stockists of the different manufacturers having their places of business at different places located in the States of Karnataka, Kerala and Tamil Nadu.
Parasaran, Attorney General, T.S. Krishnamoorthy Iyer, G.A. Shah, V. Jagannatha Rao Advocate General, B.B. Ahuja, Miss A. Subhashini, T.V.S.N. Chari, Miss Vrinda Grover, Badri Nath, Dr. N.M. Ghatate, M. Veerappa, A.M. Khanwilkar, A.S. Bhasme, R. Mohan, R. Ayyam Perumal, A. Subha Rao, M.N. Shroff, J.R. Das, D.K. Sinha, S.N. Khare, C. Sharma, S.K. Bhattacharya, Kailash Vasudev and Probir Choudhary for the Respondents.
