The judgment of the Court was delivered by

GOVINDAN NAIR. C.J. - These tax revision cases can be grouped under two heads, those taken by the revenue and those filed by the two assessees, Tirumbadi Rubber Company, Coimbatore, and M/s. Cochin Malabar Estates Ltd., Coimbatore. The tax revision cases taken by the revenue are 5, 6, 7, 8, 9, 10, 11, 14, 15 and 16 of 1974 and those by the two assessees are 12, 13, 18, 19, 20, 21 and 22 of 1974. These cases relate to the assessment years 1962-63 to 1965-66.

2. The question raised by the revenue is that the Tribunal erred in exonerating from tax the turnover pertaining to fallen rubber trees, twigs, empty barrels, scrap and so forth. We shall first deal with the batch of cases wherein this question has been raised. The relevant parts of the Tribunal's order pertaining to this aspect reads as follows :

"The turnover assessed in the years under appeal admittedly represented sale proceeds of fallen rubber trees, twigs, empty barrels, scrap, etc. Of these it is not clear whether the scrap is scrap rubber. If what is sold is scrap rubber we feel that the turnover of such scrap is assessable in the hands of the appellant-company as it is