RATNAM, J.

These tax revision cases, though preferred by two different assessees under section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act), are dealt with together as they arise out of a common order of the Tribunal and a common question also arises for decision. Tax (Revision) Cases Nos. 101 and 102 of 1978 relate of Kallakurichi Co-operative Sugar Mills Limited, while tax (Revision) Cases Nos. 579 and 580 of 1978 are at the instance on Madurantakam Co-operative Sugar Mills Ltd. These four cases relate to the assessment years 1973-74 and 1974-75 in respect of both the sugar mills. Tax (Revision) Case No. 581 of 1978 is in respect of the assessment under the Additional Sales Tax Act for the assessment year 1974-75 in relation to Madurantakam Co-operative Sugar Mills Ltd.

2. The common question for decision in these cases is whether the turnover referable to the payment of transport charges is eligible for deduction from the purchase turnover of the petitioners. The petitioners are co-operative sugar mills. They purchase sugarcane from the growers for the purpose of manufacturing sugar therefrom. The minimum price payable for the p