(1.) ALL these Petitions raise same and similar questions of law, and as such, they are being disposed of by this common judgment. Heard Sri Raya Reddi, Advocate for Petitioners, Sri B. Balakrishna Rao, Advocate for Respondents -1 and 2, Sri B.G. Sridharan, Advocate for Respondent -3 and Sri B.H. Satish, Government Pleader for Respondent No. 4.
(2.) THE Petitioners' case in nutshell is that:
(3.) THERE is no dispute about the fact that, in Writ Petition Nos. 4438 -52 of 1993, decided on 26.9.1997, it has been held by a Full Bench of this Court that, the transaction levy rice and its supply is also subject to charge or levy and payment of market fees, as it amounts to sale, at the rate prescribed, on amount of sale.