1. These appeals raise a common question and were heard together. The question relates to the assessability to tax of the inter-State sales of copra effected by the respondents under the Central Sales Tax Act, 1956.

2. The tax under the Central Sales Tax Act, 1956, can be levied only in the same manner as the tax on the sales of copra under the General Sales Tax Act, 1125. It is common ground that the notification dated the 1st April 1958 under S.5(vii) of the General Sales Tax Act. 1125, does not enter the picture in view of the decisions of this Court in Karim v. Sales Tax Appellate Tribunal, 1962 KLT. 725, and Poulose Bros. v. State of Kerala, 1952 KLT. 974. The sole question for determination, therefore, is whether there is a liability to tax under S.3 of the General Sales Tax Act, 1125.

3. We entertain no doubt that there is such a liability. Sub-section (1) of S.3 provides that subject to the provisions of the Act every dealer shall pay for each year a tax on his total turnover for such year; and that the tax shall be calculated at the rates specified in column (3) of Schedule I for every rupee in the turnover relating to the goods noted against them in column (2) t