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