1. e propose to dispose of these Writ Appeals and the Original Petition by a common judgment because we conceive that not-withstanding the difference in the facts of these cases, Writ Appeals as a group, and the Original Petition as a separate matter, the question is of general application. The Writ Appeals are from the judgment of Isaac J. in I. V. Somasundaram v. Sales Tax Officer, Special Circle 11 Palghat repotted in (1972) 30 STC. 260 and in 1972 KLT. 495. The Original Petition is before us on the basis of an order of reference by one of us in which this decision as well as the other decisions have been referred to.

2. Writ Appeal No. 205 of 1972 by the department and Writ Appeal No.206 of 1972 by the assessee are from the judgment disposing of Original Petition No. 3445 of 1970. The facts of this Original Petition are simple. The assessee, the petitioner in the Original Petition, according to him, was doing job works. The nature and detail of the works undertaken by the assessee are not clear. He claimed exemption for the entire turnover of Rs. 45,303.34, out of which a turnover of Rs. 8,501.91 was respecting judgments of courts printed by the assessee. The order o