1. These four revision petitions are by the Deputy Commissioner of Agricultural Income Tax and Sales-Tax, and raise common legal issues. They together seek to vary the orders by the Appellate Tribunal, that have sustained the dealers' objections to being assessed to sales-tax. The facts in these petitions are that for the assessment year 1953-54, the dealers had been held under the Madras General Sales Tax Act, IX of 1939, liable to pay sales tax on rubber sold at Fort Cochin, that then formed part of the Madras State; and the appeals by the dealers were rejected. The Appellate Tribunal has upheld the objection against the tax on the ground of the commodity being agricultural produces and sales by the plantation owners being excluded from the definition of turnover under the Act.

2. In T.R.C. 8/58 the respondent is Messrs. Sherneilly Rubber and Cardamon Estates Ltd., Ayalur, which was then within the Travancore-Cochin State, and the turnover determined by the assessing authority for the purposes of the tax is Rs. 69,122-7-4. In this petition the tax disputed is on the entire turnover. In T.R.C.9/58 the respondent is Messrs. Sivalokam Estate, Kuzhithurai, now at Nagercoil