Dulat, J.

1. These three appeals under clause 10 of the Letters Patent (Letters Patent Appeals Nos. 263, 264 and 265 of 1963 ). arise out of a single judgment of Shamsher Bahadur, J., by which he dismissed three writ petitions brought on behalf of the appellant under Art. 226 of the Conditional Assistant Excise and Taxation Commissioner in respect of levy of sales-tax under the central Tax Act, 1956.

2. The appellant is a company with its registered office in Bombay ant, at the time, it has a branch office at Amritsar which is managed by Kishan Chand and Company. The company is engaged in the manufacture of rayon yarn in its factory at, Bombay and some of it is sent to Amritsar to its Branch office for distribution and sale. The company is a registered dealer both under the East Punjab General Sales Act. 1948, and the Central Sales Tax Act, 1956 . In respect of three consecutive years--1957-58, 1958-59 and 1959-60--the company filed its returns and the Assessing Authority made its decision on the 19th February 1959. For the next year, 1958-59, the decision was made on the 14th of July 1959 and for the following year, 1959-60, it was made on the 7th of October 1960. The appe