The judgment of the Court was delivered by

REGE, J. - These are six sales tax references in respect of the sales tax assessment of the petitioners' company pertaining to the financial years 1970-71, 1971-72, 1972-73, two for each year, one being under the Central Sales Tax Act and the other under the Goa, Daman and Diu Sales Tax Act, 1964.

2. The applicants, M/s. Arlem Breweries Ltd., are the manufacturers of bottled beer. According to them during the said years they sold their said beer to the wholesalers on an understanding contained in the price list issued by them, from time to time. One of such price lists has been annexed by the petitioners to their application.

3. For all the said years the Sales Tax Officer by his orders dated 30th March, 1974, in Reference Nos. 4 and 5 of 1979, dated 9th March, 1974, in References Nos. 6 and 7 of 1979 and dated 28th April, 1974, in References Nos. 8 and 9 of 1979, assessed the petitioners for sales tax on the total price of beer and the bottle on the basis of the sale being of bottled beer at the rate mentioned in section 7(1)(a), i.e., 12 paise per rupee, being applicable to item 22 of Schedule I to the Goa, Daman and Diu Sales T