ISMAIL, J.

These tax revision cases arise out of the order of the Sales Tax Appellate Tribunal, Main Bench, Madras-1, dated 11th March, 11th March, 1971, in respect of two assessment years 1966-67 and 1968-69, and the controversy is very narrow. The assessee in these cases entered into contracts with the Universities and the other educational institutions in the country for printing question papers for the said educational institutions. The assessee in the demand notes prepared gave the charges for printing, blocks, packing charges, handing charges, delivery charges, postage, value of paper and value of packing materials separately in the relevant assessment years. The dispute related as to whether the taxable turnover should include the printing charges and block-making charges or not. As far as the assessment year 1966-67 is concerned, the printing charges amounted to Rs. 99, 675.00 and block-making charges amounted to Rs. 2, 923.95 totalling Rs. 1, 02, 598.95. As far as the assessment year 1968-69 is concerned, the printing charges amounted to Rs. 1, 33, 137.00 and block-making charges amounted to Rs. 5, 361.75 totalling Rs. 1, 38, 498.75. The question to be considere