1. The assessee in all these Tax Revision Cases is the same person. These cases arise from a common order of the Kerala Sales Tax Appellate Tribunal, Trivandrum, relating to the assessment years 1964 65, 1965 66 and 1966 67. The questions of law which arise for our consideration in all the three cases are identical. Therefore we propose to dispose of these cases by a common judgment.

2. The assessee has been conducting a Press under the name and style of St. George Press at Irinjalakuda. He prints bill books, vouchers, receipt books, letter-heads, question papers and notices as ordered by his clients. He uses his own paper for printing these materials.

3. The assessee was assessed to Sales Tax by the Sales Tax Officer in respect of the above-mentioned periods in relation to the turnovers represented by the alleged sale of the said bill books, vouchers etc. The assessment was confirmed by the Appellate Assistant Commissioner subject to certain modifications. On further appeal, the Tribunal confirmed the order of the Appellate Assistant Commissioner.

4. The assessee had contended before the authorities that he was not a dealer. He only executed works contract, for the purpos