JUDGMENT

UNTWALIA, J.:—All these four appeals by the State of Punjab and others against the different assessee respondents are covered by the decision of this Court in State of Punjab v. M/s. Shakti Cotton Co., (1972) 2 SCR 289 and have got to be disposed of in accordance with the said decision. Since the learned counsel for the appellants endeavoured to draw a distinction between facts of the aforesaid cases and those in the instant appeals, we shall briefly state the facts of one of the appeals i.e. Civil Appeal No. 2235 of 1970 and show that the distinction sought to be made is illusory.

2. Subhash Trading Company the respondent in Civil Appeal No. 2235 of 1970 was carrying on business at Jagraon in the District of Ludhiana. It was a dealer registered under the Punjab General Sales Tax Act, 1948 - hereinafter called the Act. The Company amongst others used to carry on the business of purchasing unginned cotton and after ginning the same used to sell the ginned cotton and the cotton seeds. Roughly speaking, the proportion of the two products was 1/3rd and 2/3rd, that is to say, out of 3 maunds of unginned cotton were produced one maund of ginned cotton and two maunds of cotton see