JUDGMENT

SABYASACHI MUKHARJI, J. :— Special leave granted in Special Leave petitions (C) Nos. 10539, 4704 and 921 of 1978. These appeals by leave under Article 136 of the Constitution, are from the orders of the High Court of Madras, involving a common question though for different assessment years. It would be appropriate to deal with Civil Appeals Nos. 234547/78, and the facts in other appeals are essentially the same.

2. The assessee in these cases had entered into contracts with the Universities and other educational institutions in the country for printing question papers for the said educational institutions. The assessee in the demand notes prepared, gave the charges for printing, blocks, packing charges, handling charges, delivery charges, postage, value of paper and value of packing materials separately in the relevant assessment years. The question involved is, whether the taxable turnover should also include the printing and block-making charges or not. It appears from the judgment of the High Court that for the assessment year 1966-67, the printing charges amounted to Rs. 99,675.00 and block-making charges amounted to Rs. 2,923.95, totalling Rs. 1,02,598.95. Similarly, s