Judgement

VAIDIALINGAM J.:- These seven appeals, on certificate, are by the State of Punjab, challenging the judgments and orders of the Letters Patent Bench of the Punjab High Court dismissing in limine the appeals filed by the State against the decisions of the learned Single Judge either quashing the orders of assessment of sales tax made by the concerned Sales Tax Officers or directing the said officers to reconsider the orders and pass fresh orders of assessment. The assessments that were challenged before the High Court were made under the Punjab General Sales Tax Act, 1948 (Punjab Act No. XLVI of 1948) (hereinafter to be referred to as the Act). Civil Appeals Nos. 2320 of 1968 and 1468 of 1969 relate to the assessment year 1960-61, Civil Appeals Nos. 2319 of 1968 and 1467, and 1470 of 1969 relate to the assessment year 1961-62 and Civil Appeal No. 1466 of 1969 relates to the assessment year 1962-63.

2. The controversy related to the assessment to sales tax under the Act in respect of cotton, which admittedly is an item of "declared goods" within the meaning of Section 2, Clause (c) read with Section 14 of the Central Sales-tax Act, 1956 (Act 74 of 1956) (hereinafter to be refe