Balakrishna Ayyar, J.-

The questions for determination in all these three writ petitions are the same; and, we shall therefore deal with them together.

The relevant facts are these. The Rayalseema Constructions, who is the petitioner in Writ Petition Nos. 91 and 142 of 1957, is a firm of construction engineers. For the year 1951-1952 the firm was assessed under the Madras General Sales Tax Act, 1939, on a gross turn-over of Rs. 2,23,174-10-0 as on “works contracts”. The Order of assessment was made on 25th March, 1953, and, it was then determined that a sum of Rs. 2,440-15-7 was payable by the firm. Deducting the payments made by the firm a balance of Rs. 775-15-9 remains due in respect of this assessment. For the year 1952-1953, the gross turnover of the firm was computed to be Rs. 2,54,666-13-9 and the assessment was made in a sum of Rs. 2,785-6-9. Deducting the various payments made by the firm a sum of Rs. 1,725-09 remains due in respect of this assessment.

The Department demanded payment of these sums amounting to Rs. 2,501-6-4. By that time this Court had held in Gannon Dunkerlay (Madras), Ltd. v. The State of Madras1, that " works contracts " did not involve any element of sal

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