RAMAPRASADA RAO, J.

In this batch of cases the only question is whether sugar-cane setts are equatable to sugar-cane and therefore exigible to tax under item 62 in the First Schedule to the Madras General Sales Tax Act, 1959. One other common question was raised by the assessees claiming that there can be no levy of sales tax under the Act on the sale of denatured spirit as, according to them, such sales ought to be exempt from sales tax because of the levy of excise duty on such goods under the Madras Prohibition Act, 1937. Regarding the latter common question, the learned Assistant Government Pleader representing the State of Madras, conceded that no sales tax will be levied on the sale of denatured spirit and therefore it has become unnecessary for us to consider the elaborate arguments addressed at the Bar on this question. The only surviving point, therefore, is whether sugar-cane setts are to be characterised as sugar-cane and whether sale of sugar-cane setts as such can be subject to the levy of sales tax under item 62 of the First Schedule to the Act.

In W. Ps. Nos. 1043 and 1044 of 1968 the petitioner is seeking a rule for the issue of a writ of prohibition under Article 226 of the Constitution of India restraining the respondent from proceeding with the revision and assessment of the petitioner under the Act as proposed by him in his notices Nos. M.G.S.T. 482/62-63 and 432/66-67 dated 27th February, 1968, and 23rd February, 1968, respectively.

In W.Ps. Nos. 1802 to 1804 of 1968, the petitioner prays for the issuance of a writ of certiorari to quash the orders of the respondent dated 28th March, 1968, 30th March, 1968, and 22nd March, 1968 in M.G.S.T, 389/62-63, 410/62-63 and 432/62-65 respectively.In W.P. No. 588 of 1968 the petitioner is seeking for a writ of prohibition prohibiting the respondent from proceeding with the assessment as contemplated by him in his notice No. A2 4158/65-66 dated 31st January, 1968.

In W.P. No. 589 of 1968 the petitioner is asking for a writ of certiorari to quash the order of assessment of the respondent in his proceedings No. 3974/66-67 dated 30th December, 1967.

T.C. No. 2 of 1968 is an appeal by the appellant to revise the order of the Board of Revenue dated 22nd November, 1967, and passed in B.P.Rt. No. 3986/67.

As already stated, the only point which was fully argued and which remains to be considered by us in this batch of cases is whether sugar-cane setts are sugar-cane. Incidentally the question has been raised alternatively that even if sugar-cane setts could be deemed to be sugar-cane, whether the petitioners are dealers in sugar-cane setts and in any event whether there was a sale or purchase of such sugar-cane setts by the petitioners attracting sales tax over such transactions effected by them in the course of the manufacture of sugar by each of these petitioners in their manufactories.

It is sufficient if we note the facts in W.P. No. 1043 of 1968 as the modus operandi and the events appertinent to the transactions in question are similar and it has been conceded to be so by the learned counsel appearing for all the petitioners in this batch of cases.

In W. P. No. 1043 of 1968 the petitioner was assessed to tax under the Madras General Sales Tax Act, 1959, for the year 1962-65 on 4th September, 1964. The respondent, however, in exercise of his powers of revision under the Act, purported to revise the completed assessment for the year 1962-63 and desired to include in the taxable turnover a sum of Rs. 4, 95, 194.07 representing the turnover in sugar-cane setts which, according to the respondent, was wrongly exempted from being brought to tax in the earlier order. Even so the petitioner received a notice for the assessment year 1966-67 proposing, among other things, to tax a sum of Rs. 2, 19, 013.36 representing the turnover in sugar-cane setts as if they were sugar-cane. Even so in W.Ps. Nos. 1802 to 1804, 588 and 589 of 1968 and T.C. No. 2 of 1968 similar action was t