Somnath Iyer, J. - (1.)The questions of law arising in these Writ petitions are common and so can be disposed of by a common judgment.
(2.)The material facts are these: The petitioners are registered dealers in the State of Mysore and they carry on a trade either in hides and skins or in copra and coconuts or in oil seeds. All these goods are declared goods as defined by explanation to Section 5 (4) of the Mysore Safes Tax Act, which will be referred to in this order as the State Act, and, as stated in the third item of the fourth schedule to that Act, the point of levy of sales tax is the purchase by the last dealer in the State. Similarly, item 5 (b) in that schedule states that in respect of coconut and copra, the first of the earliest of purchasers in the State is liable to pay the tax. Item 5 (d) of that schedule makes the first of the earliest of the successive purchasers in the State liable to pay sales tax on oil seeds.
(3.)In respect of hides and skins, Item 3 was subjected to an amendment which came into force on October 1, 1964 and from that date the last purchaser became liable to pay sales tax.
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