Judgment

SABYASACHI MUKHARJI

( 1 ) THESE appeals by special leave are from the judgment and decision of the High Court of Karnataka dated 1/12/1976 involving the questions of assessability of the appellant to Sales Tax, Central as well as State. While granting leave, this Court excluded the question whether the sales effected in the canteen by the appellant were assessable to Sales Tax. By the impugned judgment, the High Court of Karnataka had dismissed several Writ Petitions against several orders being S. T. R. Ps. Nos. 28, 27 and 29 of 1975 under the Karnataka Sales Tax Act, for the years 1960-61, 1961-62 and 1962-63 respectively and also three others namely, S. T. R. Ps. Nos. 25,26 and 24 of 1975, under the Central Sales Tax Act for the corresponding years respectively, at the instance of the present appellant. These involved common questions of law and facts and were disposed of by a common judgment. We also propose to do the same. As stated, one of the questions was about the taxability of the turnover in respect of the sales made in the canteen of the appellant company. This question is not before us. Before the Tribunal, the two following questions relevant for appeals before