( 1 ) WE are concerned in these Appeals with three exemption notifications issued under the provisions of Section 8a of the karnataka Sales Tax Act, 1957 (for short "the Act' ). The three notifications are in substantially identical terms. The last of them, dated 31 st March 1984, may be reproduced. It reads thus:"in exercise of the powers conferred by Section 8a of the karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and in supercession of Notification No. FD 51 CSL 83, dated 31st march 1983, the Government of Karnataka hereby reduces with effect from the 1st day of April 1984, the rate of tax payable by a dealer under Section 5 of the said Act on the sale of hand made washing soaps manufactured by him to four per cent provided that the total turnover of any such dealer in a year does not exceed rupees ten lakhs. "

( 2 ) THE question that we have to answer in these Appeals may be put thus: Whether the "total turnover" of a dealer referred to in the notifications means, as the assessees contend, only the turnover in hand made washing soaps or, as the Revenue contends, the total turnover of the dealer in all goods in which he deals including hand-made wash