( 1 ) ON a reference made by one of us, these cases were posted before a Division bench for disposal.

( 2 ) A statutory Board called 'the coffee Board' ('the Board') which was formerly called the Indian Coffee Market expansion Board constituted and functioning under the Coffee Act of 1942 (Central Act VI of 1942) ('the Coffee act') is the common petitioner before us and the principal question that arises for our determination is whether it is exigible to purchase tax or not under Section 6 of the Karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) ('kst Act' ). In order to decide that principal and certain other allied questions, it is necessary to notice the facts that are not also in dispute in the first instance.

( 3 ) ON the out break of the II World war, the Indian Coffee that enjoyed precious export markets in European and other advanced countries lost them and the industry was facing a crisis. With the object of rehabilitating the industry and placing it on a sound footing, accepting the recommendations of a conference held thereto, the then Viceroy and governor General of India, promulgated the Coffee Market Expansion Ordinance (Ordinance No. 13 of 1940) on 14-12-1940 inter alia establishing the Board from 21-12-1940. The said Ordinance continued by another ordinance, was replaced by a permanent enactment of the then British indian legislature titled as 'the Coffee market Expansion Act' (Act 7 of 1942), but by later amendments made, is now briefly titled as 'the Coffee Act'.

( 4 ) THE Board is constituted under section 4 of the Coffee Act. The Board is charged with the duty to administer the 'coffee Act', exercise the powers and functions enjoined on it under that Act. The Board is a registered dealer under the KST Act and the Central Sales Tax act of 1956 (Central Act No. 74 of 1956) ('cst Act') on the file of the Commercial tax Officer (Legal-A) Bangalore ('cto' ). Amongst a variety of functions and powers that are rot material for our purpose, the Board procures all coffee grown in the country and markets the same in and outside the country on which the Sales Tax authorities under the KST Act have either proposed or levied 'purchase tax' under Section 6 of the KST Act on the Board.

( 5 ) FOR the period from 1-4-1974 to 31-3-1975, the Assistant Commissioner of Commercial Taxes (Assessment-I) bangalore ('acct') completed his assessment on 2-12-1978 (Annexure-A in Writ petitions Nos. 15536 to 15540 of 1982 to the documents of which we will hereafter refer) under the KST Act, however accepting the exemption claimed by the petitioner and did not subject its purchase turn over to purchase tax under section 6 of the KST Act In his show cause notice No. SMR 59/81-82 dated 25-7-1981 (Annexure-C) the Commissioner of Commercial Taxes in Karnataka, bangalore ('commissioner') evidently in conformity with the opinion expressed by him in his D. O. letter No MSA. CR 34/78-79 dated 18-7-1981 (Annexure-B) addressed to the Chairman of the Board, a course that was not very commendable but was not rightly made an issue, has proposed to suo motu revise the said order of the ACCT and levy purchase tax on the purchase turn over for the aforesaid assessment year. "on an examination of the return filed by the petitioner under the KST act for the period from 1-4-1975 to 31-3-1976, the CTO expressing that the same was incomplete and incorrect, issued a proposition notice on 10-3-1982 (Annexure-D) inter alia proposing to bring the purchase turn over during the said period to purchase tax under Section 6 of the KST Act. On 31-5-1983 (Annexure-H) the CTO overruling the objections urged thereto by the petitioner, has completed his assessment for the said period levying a sum of Rs. 5,97,28 359-30 as purchase tax under section 6 of the KST Act and an additional tax of Rs. 59,72,835-93 under Section 6b of the KST Act. ""for the assessment years 1976- 77, 1977-78, 1978-79, 1979-80 and 1980-81, the CTO has completed his regular a