Judgment

P. JAGANMOHAN REDDY, J.:- These three appeals by certificate under Article 133 (1) (c) of the Constitution are against the judgment of the Madras High Court which allowed the three Writ Petitions filed by the Respondent under Article 226 of the Constitution of India by which it challenged the proceedings proposed to be taken by the Sales Tax Officer under the Madras General Sales Tax Act 1959 (hereinafter called the Act) and the rules thereunder in respect of sale transactions in the assessments 1960-61 to 1964-65 and 1966-67 (upto October, 1966).

2. The first petition was for quashing the summons issued under the Act and requiring the respondent to furnish certain vouchers of cotton yarn, branch transfer accounts and particulars relating to the years 1960-61 to 1964-65 and 1966-67 (upto October, 1966). The second petition was for directing the appellant to forbear from taking any steps for verification and in disallowing the exemption for the second and subsequent sales of yarn purchased by the respondent company from the Madurai Mills Limited in respect of the aforesaid period. The third petition prayed for the issue of Mandamus to the appellant to forbear from disallowing