JUDGMENT

R. N. MISRA, J. - The following common question under section 24(1) of the Orissa Sales Tax Act (briefly referred to as the Act) has been referred to this court for determination :

"Whether, in the facts and circumstances of the case, it can be construed that there was a sale of gunny bags liable to payment of sales tax ?"

2. The three separate assessees at whose instance the references have been made carried on business of purchase and milling of paddy and thereafter sold the paddy (sic) at different places under directions of Government. While assessment proceedings were taken separately of these dealers, the assessing officer came to find that these dealers had not paid tax under the Act in respect of alleged sale of gunny bags. In S.J.C. 204 of 1970, the relevant assessment year is 1965-66; in S.J.Cs. 205 to 207 of 1970, we are concerned with quarters ending September and December, 1964, and March, 1965; and in S.J.Cs. 240 and 241 of 1970, the relevant period is quarters ending June, 1964, and March, 1965. On the basis of estimate representing the sale price of gunny bags, assessment was made and extra tax was demanded.

3. The assessees in their respective appeals to t