1. The main question that arises in all these Original Petitions is one of. validity and construction of S.5A of the Kerala General Sales-tax Act, 1963. All the petitioners are assessees who have been assessed to tax on the purchase turnover of certain goods under S.5 A of the said Act. In some of the petitions there are other questions also raised. I will first refer to and deal with common questions here.

2. S.5 of the Kerala General Sales-tax Act, 1963 (hereinafter referred to as the "Act") charges to tax the taxable total turnover of every dealer subject to certain conditions. 'Total turnover' has been defined in S.2 (xxvi) of the Act to mean the aggregate turnover in all goods by a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax. The taxable turnover of a dealer is the turnover on which he is liable to pay tax as determined after making such deductions and in such manner as has been prescribed. Turnover may be purchase turnover or sales turnover. S.2 (xxvi) defines turnover as the aggregate amount for which goods are either bought or sold, or supplied or distributed by a dealer. The proceeds of