P. VENKATARAMA REDDI, J.

( 1 ) THIS Tax Revision Case and the writ petition are before us pursuant to the reference made to the Full Bench by a Division Bench consisting of M. N. Rao, J (as he then was) and T. N. C. Rangarajan, J. , before whom these cases came up for hearing initially. Seriously doubting the correctness of the Division Bench decision of this Court in Coramandal Lubricants v. Commissioner of Commercial Taxes, A. P. , 102 STC 274, and expressing their prima facie view of the issue involved, the learned Judges framed the following question for answer by the Full Bench: "whether in a transaction of sale of an undertaking as a going concern with all assets and liabilities for a lump sum without stipulating any price for individual items, the assessing authority could consider that there was a sale of goods within the meaning of Section 2 (n) read with Sections 2 (h) and 2 (s) for charging the same to tax under Section 5 of the APGST Act. "

( 2 ) AFTER referring to the definitions of goods , sale and turn-over and the charging Section of the Act, the learned Judges observed as follows:"a conjoint reading of the above three provisions leads to the prima facie conclus