( 1 ) SINCE common questions of law and facts arise for consideration, these petitions are disposed of by this common order.

( 2 ) THESE petitions are filed by the assessee under Section 23 (1) of the karnataka Sales Tax Act, 1957. They relate to different years of assessment. The petitioner is the owner and occupier of a factory where sugar is manufactured out of sugar-cane. It purchased sugar-cane from its members during the relevant assessment years. It paid a certain amount to each of the sugar-cane suppliers depending upon the quantity of sugar-cane supplied by him as 'khodki charges' for the purpose of keeping the land on which sugar-cane had been grown in good condition. It is not disputed that the suppliers of the sugar-cane were paid at the rate of Re. 1 per metric tonne towards Khodki charges in addition to some other amount paid as price. The petitioner was liable to pay sales-tax on the purchase turn-ove (r ,of sugar-cane under Item J1a of Schedule 2 read with Sec. 5, (3) (b) of the Karnataka Sajes Tax Act. The assessee claimed that the amoun,t paid by way of Khodki charges could not be included in the taxable turn-over under, the said Act. The Karnata