( 1 ) THESE appeals are from O. S. 14 of 1950, 44 of 1949 and 23 of 1949 respectively, and raise common questions of law. The parties are the same in all and so they can be disposed of together. Two out of the diree suits in which the appeals are brought were instituted against the Government for refund of sums of money collected by way of tax from him and the third for a declaration that the assessment of tax was illegal and for an injunction restraining the defendant from collecting the tax. O. S. No. 14 of 1950 giving rise to O. S. No. 568 of 1951 was brought for the recovery of Rs. 11,389-0-9 being the tax collected for the period 1944-45 while O. S. No. 44 of 1949 was laid for the recovery of Rs. 8,356-0-0 collected in the accounting year 1945-46. The third suit O. S. 23 of 1949 relates to the year 1946-47 and is laid for a judgment for a declaration and injunction as stated above. The plaintiff was a dealer in groundnut oil carrying on business at Kurnool. He purchased oil and sold it to various persons outside the State. The goods were transported to places beyond Madras State by rail.

( 2 ) IT was averred in the plaints that the railway receipts, invoices for the goods and

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