Wanchoo, C.J.—These are two connected cases under Art. 226 of the Constitution and will be disposed of by one judgment as the point raised in them is the same. Case No. 29 is filed by three firms of Balotra, namely Messrs. Jetmal Ramswarup, Messrs. Bansidhar Hastimal and Messrs. Madholal Rameshwarlal. Case No. 150 is also filed by a firm of Balotra Messrs. Bansidhar Kanmal.

2. The applicants in the two cases prepare misri, balasa, makhana, ola and toys from sugar and sell them in the market. Their case is that their preparation is really nothing more than sugar and as sales-tax is already paid on the sugar used by them, no further sales-tax can be charged on the articles prepared by them out of sugar. In the alternative, their case is that these articles prepared by them are deshi sweetmeats which are exempt under serial No. 14 of the Schedule to the Rajasthan Sales Tax Act (No. XXIX of 1954) hereinafter called the Act. Consequently, no sales-tax could be charged on sales of these articles made by them. The Sales Tax Officer, Barmer, however, called on them to furnish returns of their turnover for the purpose of assessment of sales-tax. They represented to the Sales Tax Officer that

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