The judgment of the court was delivered by

RAGHAVAN, C.J. - These revision cases are against a common order passed by the Sales Tax Appellate Tribunal in two cases relating to two different assessment years. The State is the petitioner in both the cases, and the common assessee the respondent. The questions involved are also the same.

The assessee is a wholesale dealer in rationed foodgrains like rice and wheat and also a dealer in groceries including coriander and methi. He claimed total exemption from tax on his turnover of sales of controlled rationed foodgrains, which claim the Sales Tax Officer and the Appellate Assistant Commissioner rejected, but, on appeal, was allowed by the Tribunal. He had also a contention that the wheat sold by him came within the Notification S.R.O. No. 602/63 dated 24th April, 1963, published in the official Gazette on 2nd June, 1963. This contention was also accepted by the Tribunal. Yet another contention the assessee had was that coriander and methi were oil-seeds coming within section 14(vi) of the Central Sales Tax Act. This again was accepted by the Tribunal, which held that the assessee need not pay tax on the sales of coriander and m