B.P. Jeevan Reddy, J. - (1.)The question arising in this batch of tax revision cases and writ petitions is : under which entry in the First Schedule to the Andhra Pradesh General Sales Tax Act, do the "dry-cells" fall ?
(2.)The petitioners are manufacturers of dry-cells. Dry-cells are used in torchlights, transistor-radios, electronic equipment, cameras, toys and so on. Until 1985 there was no separate entry in respect of dry-cells. Only by virtue of amending Act 18 of 1985 was entry 152 added, viz., "dry batteries or cells". All the present tax revision cases and writ petitions, however, relate to anterior period.
(3.)It would be appropriate in the first instance to refer briefly to the course of legislative development relating to these goods.