( 1 ) IN these two sales tax appeals, the following question of law arises for consideration :

"whether the Commissioner for Commercial Taxes was right in holding that old aluminium vessels purchased by the appellant were liable to tax under section 6 of the Karnataka Sales Tax act of 1957 ?"

( 2 ) THE facts of the case, in brief, are as follows : the appellant is M/s. Prabhat Rolling Metal Works, Amargol, having its industry at Amargol, hubl. The assessment years concerned are 1st January, 1981 to 31st December, 1981 and 1st january, 1982 to 31st December, 1982. During the assessment years, the appellant had purchased aluminium scrap, in that pieces of aluminium metal as also old aluminium vessels, both of which were used in the manufacture of new aluminium vessels. These purchases were made from unregistered dealers, under the circumstances, no tax was leviable. There is also no dispute that the pieces of aluminium metals as also old aluminium vessels, which the appellant purchased, were used for manufacturing new aluminium vessels for sale. Therefore, the assessing authority proposed to levy tax on the purchase turnover of the old aluminium vessels also. The app