A. V. KRISHNA RAO, J.

( 1 ) THESE writ petitions involve a common question for determination and hence they may be conveniently disposed of by a single judgment. All the petitioners are commission agents. They sell jaggery which was entrusted to them by their principals who are agriculturists and who grow sugar-cane which is converted into jaggery.

( 2 ) IT is now settled law that the commission agent is liable to pay sales-tax only if his principal is liable. In all these cases the petitioners allege that their principals are not liable to pay sales tax as they do not carry on any business in jaggery. It is stated that their principals grow sugarcane in their own lands merely to derive agricultural income and that in order to convert it into a marketable commodity not liable to speedy deterioration and easy of transport, they convert their own sugarcane into jaggery for the purpose of deriving their agricultural income and not with the object of carrying on any business. It is, therefore, urged that as their principals are not liable to pay sales-tax, they are also not liable Tn some of the above writ petitions, the petitioners paid the tax to the authorities and hence they prayed

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