( 1. ) THIS order will also govern Miscellaneous Petitions No. 183 of 1967 (The Pench Valley Coal Co. Ltd. v. The State of M. P. and Ors.), No. 184 of 1967 (The Pench Valley Coal Co. Ltd. v. The State of M. P. and Ors.), No. 185 of 1967 (The Amalgamated Coalfields Ltd. v. The State of M. P. and Ors.), No. 186 of 1967 (The Amalgamated Coalfields Ltd. v. The State of M. P. and Ors.), No. 187 of 1967 (The Pench Valley Coal Co. Ltd. v. The State of M. P. and Ors.), No. 188 of 1967 (The Amalgamated Coalfields Ltd. v. The State of M. P. and Ors.), No. 189 of 1967 (The Amalgamated Coalfields Ltd. v. The State of M. P. and Ors.), No. 262 of 1967 (The Amalgamated Coalfields Ltd. v. The State of M. P. and Ors.), No. 263 of 1967 (The Pench Valley Coal Co. Ltd. v. The State of M. P. and Ors.), No. 387 of 1967 (The Pench Valley Coal Co. Ltd. v. The State of M. P. and Ors.) and No. 388 of 1967 (The Pench Valley Coal Co. Ltd. v. The State of M. P. and Ors. ).

( 2. ) ALL these petitions are directed against the assessment of sales tax. Eight of these petitions, namely, No. 182 of 1967, No. 183 of 1967, No. 184 of 1967, No. 187 of 1967, No. 263 of 1967, No. 428 of 1967, No. 387 of 1967 and