JUDGMENT

PATHAK, CJI.:— These appeals are directed against the judgment of the High Court of Andhra Pradesh dismissing several writ petitions filed by the appellants challenging assessments made under the Andhra Pradesh General Sales Tax Act, 1957 on the value of packing material at the rate applicable to goods packed therein.

2. The appellants in some of the appeals are manufacturers of or dealers in beer, the appellants in the other appeals are manufacturers of or dealers in cement. The beer is sold in bottles packed in cartons. The cement is sold in gunnies. Section 5 of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the Act) provides for the levy of sales tax on the turnover of goods at the rates specified in that provision. In the case of goods mentioned in the First Schedule to the Act tax is leviable at the rates, and at the point of sale, specified therein. In the case of goods mentioned in the Sixth Schedule, likewise tax is leviable at the rates and at the points specified therein. Item 19 of the First Schedule speaks of Containers other than gunnies and bottles. These goods are subject to tax at the rate of 5 paise in the rupee at the point of first sale in the State. Item 123 of the First Schedule enumerates glass and glassware, which is subject to sales tax at 9 paise in the rupee at the point of first sale in the State. In respect of cement tax is leviable by reference to Item 18 of the First Schedule at the rate of 10 paise in the rupee at the point of first sale in the State, while gunnies, formerly mentioned under Item 67 of the First Schedule, and now included in Item 157 of that Schedule, are subject to tax at the point of first sale in the State. And beer is covered by Item I of the Sixth Schedule under the category Country Liquor taxable at the rate of 10 paise in the rupee at every point of sale other than at the point of last sale, at which point the rate is 5 paise per rupee.

3. Clause (s) of Section 2 of the Act defines turnover to mean the total amount set out in the bill of sale (of if there is no bill of sale, the total amount charged) as the consideration for the sale or purchase of goods (whether such consideration be cash, deferred payment or any other thing of value) including any sums charged by the dealer for anything done in respect of goods sold at the time of or before the delivery of the goods and any other sums charged by the dealer, whatever be the description, name or object thereof; or the aggregate of amounts charged under Section 5-C.

4. With effect from 8 July, 1983, Section 6C was inserted in the Act by Andhra Pradesh Act No. of 1984, and it provides:

Notwithstanding anything in Sections 5 and 6-A. where goods packed in any materials are sold or purchased, the materials in which the goods are so packed shall be deemed to have been sold or purchased along with the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sale, or, as the case may be, purchase of goods themselves.

5. The net turnover of a dealer assessable to tax is determined under Rule 6 of the Andhra Pradesh General Sales Tax Rules after deducting the amount specified in Clauses (a) to (1) of that rule from the total turnover. Of these clauses, Clause (g) speaks of :

Amounts relating to charges for services rendered in connection with the packing of goods when specified and charged for by the dealer separately, without including them in the price of goods sold.

6. The appellants filed the writ petitions, out of which the present appeals arise, in the High Court at Hyderabad challenging the assessments to sales tax made on the turnover of packing material employed either by way of bottles for containing beer or by way of gunny bags for packing cement. The appellants challenged the-application of such rate in assessments made in relation to the period before 8 July, 1983. The appellants also challenged the application of that rate pr