SADIQ BAKERY Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) W.P. Nos. 5117/81, 3656-84/82, 5241-5260/83 and 7340/81 :

(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.