( 1 ) IN these four connected sales-tax appeals presented by two dealers under section 24 ol the Karnataka Sales-tax Act, 1957 (hereinafter referred to as 'the Act'), the following question of law arises for consideration:"whether the appellants who: as dealers purchased sheep and goats in the course of their business, during the assessment years 1970-71 and, 1971-72, under circumstances in which no tax was leviable on the sale price under Sec. 5 of the Act and who slaughtered the sheep and goats so purchased to produce mutton, hides and skins as part of their business activity were liable to pay tax on the purchase price under s. 6 of the Act?

( 2 ) THE brief and undisputed, facts of the cases are these: The appellants are dealers as defined in Sec. 2 (k) of the Act. Their business is to purchase sheep and goats and to slaughter them and sell the mutton so derived as also the hides and skins. Sheep and goats are taxable goods under the Act in view of the definition of the word 'goods' contained in Sec. 2 (m) of the Act, which reads as follows:"2. (m) 'goods' means all kinds of movable property (other than newspapers, actionable claims, stocks and shares and securities