JUDGMENT

BHAGWATI, C.J.I. :— These appeals by special leave raise a short question of construction of certain provisions of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the State Act). It is a pure question of law and does not depend for its determination on the distinctive facts of any particular case out of this group of appeals but in order to arrive at a proper determination, it is necessary to consider this question in its proper perspective and therefore the broad constellation of facts in which the question arises may be briefly stated.

2. We will confine ourselves only to the facts of Civil Appeals Nos. 207-208 of 1983 for the facts of this appeal are broadly similar to the facts of the other appeals comprised in this group. The assessee is a partnership firm which carries on business in grains, oil seeds, poppy seeds, etc., in Bhawani Mandi in District Jhalawar in the State of Rajasthan. The assessee is a registered dealer under the provisions of the State Act and is also registered as a dealer under the provisions of the Central Sales Tax Act, 1956 (hereinafter referred to Central Act). The assessment years with which we are concerned in this appeal are as