Mehar Singh, J.

1. This judgment will dispose of Civil Writ Petitions Nos. 467 to 477, 870, 1629, and 1653 of 1960 by various petitioners who are owners of Iron and Steel Rolling Mills at various places. The respondents in the petitions are the State of Punjab, the Excise and Taxation Officer, i.e., the assessing authority concerned, and the Deputy Excise and Taxation Commissioner, respectively respondents Nos. 1 to 3. The petitions are under Article 226 seeking writs, directions and orders against the respondents to have proceedings quashed in regard to the realization of purchase tax from the petitioners and prohibition against them from proceeding against the petitioners to recover the alleged amount of purchase tax.

2. In substance the case of the petitioners is that they carry on the business of rolling steel into rolled steel sections. They purchase steel and roll it into rolled steel sections. They claim that the process of rolling steel into rolled steel sections is not a process of manufacture and that this process amounts to no more than making the steel to be a more marketable commodity as Such. According to them the nature and character of the commodity docs not