SRINIVASAN, J.

In these cases a common question arises. It is whether the goods sold by the assessee, which is described as tundu tobacco, is "chewing tobacco" produced as a result of any manufacturing operations and assessable as a manufactured product. Under section 5(viii) of the Madras General Sales Tax Act, tax is leviable on sales of raw tobacco whether cured or uncured, only at the point of first purchase effected in the State of Madras by a dealer at the rate of six pies for every rupee on his turnover. Under clause (vii) of that section, the sale of cigars and cheroots at less than two annas per cigar or cheroot and beedies, snuff, chewing tobacco or any other product manufactured from tobacco shall be liable to tax only at the point of first sale effected in the State of Madras by a dealer but at the rate of six pies for every rupee on his turnover. There is a proviso to sub-clause (viii) which states that where a dealer has been taxed in respect of his turnover relating to goods included in sub-clause (vii) and has also paid tax on the purchase of the raw tobacco used in the manufacture of such goods under clause (viii) he shall be entitled to a rebate to the