ALLADL KUPPUSWAMI, J.

( 1 ) THE common question chat arises for consideration in these writ petitions is whether copra was liable to sales-tax during the relevant assessment year at the point of last purchase in the State under Item 5 of Schedule III of the andhra Pradesh General Sales Tax Act, 1957 (referred to in this judgment as the Act) read with sec. 6 of the Act. Though the petitioners and the assessment years are different In the three writ petitions, it is admitted that the decision In one of them will govern the other writ petitions. Hence, it is sufficient to set out the facts and contentions in W P No 3447/73.

( 2 ) THE petitioner is a dealer In copra and cocount oil at Ambajipet, East godavari District. He purchases copra from registered dealers and converts it into oil. During the assessment years 1964-65 to 1967-68. tax was levied on the purchases made by him on copra on the ground that the purchase was the last purchase within the State and tax schedule III consists of several items. the following terms : was liable at that point: on copra under item 5 of schedule III of the Act read with Sec 6 of the Act. These assess ments were confirmed on appeal by Assistant comm

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