Two items were in dispute: (1) a turnover of Rs.1,70,105-6-0 and (2) a turnover of Rs.21,849-12-11. The first represented the sale value of the packing materials in which the assessee sold tobacco. The tobacco and the packing materials were consigned to purchasers outside the State of Madras. The assessee claimed that the sale value of the packing materials was exempt from taxation (1) under section 4; (2) under rule 5(1)(g)(ii) and (3) under Article 286(1)(a) with the Explanation thereto of the Constitution. The second item in dispute the turnover of Rs.21,849-12-11, represented the sale proceeds of tobacco seeds. The assessee claimed that these sales were exempted from liability to sales tax under section 4 of the Madras General Sales Tax Act. The contentions were all negatived by the Tribunal. Hence this petition.

The second item in dispute is easier disposed of. What section 4 exempted from the operation of the Madras General Sales Tax Act in the assessment year in question was the sale of tobacco in any form, whether manufactured or not. The tribunal held that tobacco seeds which was a commodity distinct from tobacco did not come within the scope of section 4. W