VENKATARAMAIYA, C. J.

( 1 ) THIS is a batch of petitions filed under Article 226 of the Constitution of India in which the levy of sales tax on moneys realised for execution of certain contracts called "works contract" has been challenged. The petitioners are charged with liability for payment of the tax not on the total amount received by them but on the value of goods supplied by them for fulfilment of contracts entered into with others. The value has been fixed and the tax assessed in accordance with the provisions of the Mysore Sales Tax Act and the rules framed thereunder. The objections raised and arguments advanced being the same in all the petitions these may be conveniently disposed of by a single order.

( 2 ) THE grievance of the petitioners is that the articles used by them for carrying out the works undertaken by them are treated as goods sold by them and that the value of these is determined not by the actual cost paid for but by the application of a formula. It is true that considering the object of the Act, the meaning attached to sale and the scheme of assessment provided for generally, there is reasons for the petitioners to complain of pecularity and arbitrarine

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