1. These writ petitions have been placed before a Full Bench, as they raise certain important questions regarding the vires of S.29 of the Kerala General Sales-tax Act, 1963 (hereinafter referred to as the Act), and R.35 framed thereunder. The question has, in a way, been pronounced upon earlier, by a Division Bench of this Court in Sree Narayana Transports v. State of Kerala (16-STC. 659). But as the correctness of that ruling was itself assailed, it was felt desirable that the matter be placed before a larger bench with greater freedom of action.

2. O. P. No. 4977 of 1967 may be taken as representative of the facts relating to the other writ petitions. The petitioner herein is a firm of dealers in that part of Mane, which was originally French territory, and now, part of the Union Territory of Pondicherry administered by the Government of India. It claims to have been engaged in sending goods to places outside the Pondicherry and Kerala States. The territory of Mahe aforesaid is land-locked on all sides by frontiers of the Kerala State. Nearly five miles to the north of it, lies Tellicherry, and about six or seven miles to the south of it lies Muttungal, where a checkp