RAMAPRASADA RAO AND RAMANUJAM, JJ.

The point involved in these cases has arisen in a batch of cases which was posted for hearing along with these and the question that is raised for our decision is as to the validity of the levy of sales tax on iron flats, iron sheets and iron bars made out of iron scrap which has already been subjected to tax. We have heard the various counsel appearing for the petitioners in the entire batch of cases but we render our decision in the above two cases leaving the other cases to be disposed of later on the particular facts. Before dealing with the contentions of the assessee in these cases, it is necessary to set out the facts at least in one case and we propose to deal with the facts in Writ Petition No. 520 of 1968. The petitioners herein are carrying on business of re-rolling steel. They buy iron and steel scraps from other registered dealers and convert them into mild steel rounds, flats, angles etc., by rolling them. The concerned assessing authority by its order dated 25th January, 1968, proposed to assess the said petitioners under the Tamil Nadu General Sales Tax Act, 1959

Section 3 :

"Levy of taxes on sales or purchases of goods.

(