JUDGMENT

RAJAGOPALA AYYANGAR, J. –

Civil Appeals 75 and 76 of 1957 have been filed by the State of Mysore and the Sales Tax Officer, Bangalore, while in Civil Appeals 355 and 356 of 1957 the Commissioner of Sales Tax in Mysore, Bangalore, is the appellant. Both the sets of appeals have been filed on certificates granted by the High Court of Mysore under Article 133(1)(c) of the Constitution. The question of law involved in all these appeals is as regards the proper construction of section 11 of the Mysore Sales Tax Act, 1948 (hereinafter referred to as the Act).

Civil Appeals 75 and 76 of 1957 arise out of a common judgment and order of the High Court of Mysore dated September 29, 1955, in Writ Petition No. 39 of 1954 and Civil Petition No. 111 of 1954 relating to the Mysore Spinning and Manufacturing Co., Ltd., Bangalore, and the Minerva Mills Ltd., Bangalore, respectively and these are the respondents in the respective appeals before us. The two companies are under common management. The Minerva Mills Ltd. - the appellants in Civil Appeal No. 76 of 1957 - deal inter alia in cotton yarn and cotton cloth. For the quarter ending December 31, 1951, the Sales Tax Officer, II Circle, Ba