1. These revision petitions arise out of suits filed by the various plaintiffs, respondents in each of the revision petitions, for recovery of amounts collected from them by the defendants in each of the suits as Central sales tax in respect of certain sales of arecanuts effected by the defendants to the plaintiffs who are dealers at Thiruvarur, Madras State. As all the above revision petitions raise the same question of law, they have to be dealt with together.

2. The defendant in each of the suits is dealer in arecanuts at Shimoga in Mysore State. They have been selling arecanuts to the plaintiffs during the years 1961 to 1964. The defendants as sellers have been charging and collecting Central sales tax from the plaintiff on their sales of arecanuts on the basis that the transactions were inter - State sales attracting the levy of sales tax under the Central Sales Tax Act. 1956. The tax thus collected has