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