The respondents in the first six of these seven appeals live in Alleppey or Quilon, two towns in Travancore. During the financial years 1945-46, 1946-47 and 1947-48 they sold various quantities of goods to firms in Fort Cochin which is a part of the Madras State. In 1948 they were assessed to sales tax in respect of their transactions during these 3 years. As they failed to pay the tax levied on them, they were prosecuted under Section 15(b) of the Madras General Sales Tax Act, before the Sub-Divisional Magistrate, Fort Cochin, who convicted them. On appeal the Session Judge, Kozhikode, acquitted all of them except one, viz., the appellant in C.A. No. 40 of 1951 on his file (corresponding to Crl. R.C. Nos. 778 and 655 of 1952 in this Court) whose conviction was confirmed in respect of the tax due from him for the period from 1st January, 1948, to 31st March, 1948, and the sentence being however reduced. The State has appealed against the acquittals.

The respondent in Criminal Appeal No. 532 of 1952 was prosecuted for offences under Sections 235 and 243, Indian Penal Code. The First Assistant Sessions Judge, Madurai, acquitted him, and, from that acquittal also, the State