1. These two Tax Revision Cases raise a common question and have therefore, been heard together.

2. The revision petitioners are registered dealers conducting trade in articles of footwear made of rubber. The petitioner in T. R.C. 65/66 has her place of business at Kottayam while the petitioner in T.R.C. 125/66 conducts his trade in Ernakulam. They were assessed to tax by the respective Sales Tax Officers in respect of the turnover relating to the sale of rubber chappals and it is the legality of the assessment of such turnover that is questioned before us in these two revision easel.

3. it is common ground that the petitioners purchased the two component parts which went to make the chappals; namely, the foam rubber soles and the strap mouldings from manufacturers within the State and that Salts Tax had been levied on the sales of such parts effected by the manufacturer to the petitioners.

4. Under S.5(vii) of the General Sales Tax Act, 1125 (Act 11/1125) which is the relevant statute governing these cases, the sale of goods specified in column (2) of Schedule I shall be liable to tax only at such single point in the series of sales by successive dealers as may be specifi