( 1 ) THIS batch of revisions is filed against the order of the Sales- tax Appellate Tribunal holding that the material used to pack the redried tobacco was the subject of sale and was, therefore, liable to sales-tax.

( 2 ) THE petitioners A. S. Krishna and Co. , have a plant for redrying raw tobacco. Owners of tobacco give them tobacco for re-drying. The petitioners purchase the material necessary for parking, redry the tobacco and pack it before delivering it to the customer. They collect from each customer a consolidated charge for redrying as well as packing. Aggregate charges are levied at the rate of one anna per Ib. besides a charge of Re. 1, per bale. For the years 1950-51- 1951-52, 1952-53 and 1953-54, they were assessed to sale-tax on the sale turnover of the packing material. The Sales-tax Appellate Tribunal held that, though tobacco was exempt from sales-tax, the packing material was not exempt and that, as the packing materials were transferred to the constituents for consideration, the transactions amounted to sales and therefore they were liable to sales-tax. Mr. Sayee, learned counsel for the appellants, contended that packing is an integral part of