JUDGMENT

JASWANT SINGH, J.:— This bunch of Civil Appeals Nos. 67-122 and 238 of 1969 by certificate granted under Article 133 (1) (b) of the Constitution by the High Court of Judicature of Andhra Pradesh at Hyderabad by its order dated June 28, 1968 against its common judgement and order dated August 21, 1967, passed in Writ Petitions Nos. 489, 491, 537 to 541, 635, 684, 685, 687, 688, 830 to 832, 561, 1219, 715 to 719, 812, 813, 1216, 677, 638, 639, 695, 853 to 856, 636,867, 870, 1146, 1285, 1260, 1261, 1284, 1292, 1293, 1294, 1309, 1310, 1340, 1447, 1697 and 1265 of 1967 which raise interesting questions of law relating to the interpretation of some of the provisions of the Indian Stamp Act 1899 and the Andhra Pradesh General Sales Tax Act, 1957 shall be disposed of by this judgment.

2. The facts giving raise to these appeals are: The Forest Department of the Government of Andhra Pradesh after giving a sale notice held, in accordance with the terms and conditions thereof, an auction in 1967 in respect of various items of forest produce viz. timber, fuel, bamboos, minor forest produce, beedi leaves, tanning barks, mohwa etc. clause 23 of the notice inter alia required the contracto