Judgment

RAMASWAMI, J.

( 1 ) CIVIL Appeals Nos. 976 and 977 of 1965 are brought against the judgment of the Mysore High court dated the 24/01/1962, in Civil Revision Petitions Nos. 32 and 33 of 1961. Civil Appeal No. 978 of 1965 is presented against the judgment of the Mysore High court dated the 29/01/1962, allowing a writ petition of the respondent, viz. , Writ Petitionno. 543 of 1960, filed against the order of the Commercial Tax Officer, Additional Circle, Mangalore, South Canara. The respondents in these appeals were firms of commission agents having their place of business in Mangalore City in South Canara within the new State of Mysore. The respondents had been dealing mainly in areca. Their principals in area trade were residents of Malabar District and Kasargod Taluk in the former State of Madras. Every year the respondents used to take out licences under section 8 of the Madras General Sales Tax Act, 1939 (Madras Act No. 9 of 1939) (hereinafter referred to as the Act ). So, for the year 1956-57, the respondents took out licences in respect of their dealings as commission agents. On 1/11/1956, the States Reorganisation Act (Act No. 37 of 1956) came into force and as a result