JUDGMENT

K. RAMASWAMY, J.:— These appeals under Art. 136 arise against separate judgments dated October 15, 1974 and March 3 1, 1975 in Writ Petition Nos. 2106 of 1973 and 716 of 1974 respectively by a Division Bench of the madras High Court. dismissing the writ petitions. The appellant is a registered dealer under Tamil Nadu General Sales Tax Act 1 of 1959 (for short the Act). The appeals relate to the assessment years 1971-72 and 1972 -73. The appellant has been carrying on business in the manufacture and sale of Auto seat covers, upholstery materials etc.,in leather, plastics cloth and other materials. For the year 1971-72 his total turnover was Rs. 3,67,898.21 and the taxable turnover was Rs. 2,61,812.74. Similarly for the year 1972-73 his total turnover was Rs. 2,92,588.74 and taxable turnover at Rs. 1,31,650.05. He claimed car seat covers manufactured and supplied by him to the customers to be chargeable to sales tax at 31/2 per cent. The assessing autohrities levied sales tax under S. 3(3) read with Item 3 of Schedule Ist of the Act at 13 percent and taxed accordingly. This was upheld on appeal; by the Asstt. Commissioner; on a further revision by the Appellate Tribunal and