( 1 ) THESE are revision petitions under section 23 of the Mysore Sales Tax Act, 1957. They raise an identical question of law for consideration. Therefore, it would be convenient to deal with them together.

( 2 ) IN application under section 23 of the Mysore Sales Tax Act of 1957, the only grounds that the high Court can consider are (1) whether the Appellate Tribunal has failed to decide a question of law of (2) whether it has decided a question of law erroneously. So far as questions of fact are concerned, the findings reached by the Tribunal are final and conclusive. It is not open to this court to go into their correctness. We shall now examine the contentions advanced in these cases bearing in mind the limitations imposed on this Court by the aforementioned section 23.

( 3 ) THE petitioner in S. T. R. P. No. 15 of 1965 is a "dealer" in Mangalore. He has obtained a registration certificate under the Central Sales Tax Act, 1956, to be hereinafter referred to as the "act" for his inter-State purchases of tin provisions, patent goods, medicine, tobacco, medicated wines and denatured spirits, cigars and cigarettes. In respect of those goods the Sales Tax authorities h