Amarendra Nath Sen, J. - (1.) These appeals and also the Special Leave Petitions arise out of writ petitions filed by the appellant as the petitioners in the High Court of Judicature, Andhra Pradesh at Hyderabad. The High Court disposed of all the writ petitions by one common judgment. For reasons stated in the judgment the High Court dismissed all the writ petitions. This Court granted special leave to the appellant to file appeals against the dismissal of the writ petitions by the High Court and also directed some of the special leave petitions to be heard along with the appeals. As all the writ petitions were dismissed by one common judgment delivered by the High Court. We propose to dispose of all these matters by this judgment.
(2.) Two questions fall for determination in these appeals. The first question is whether on a true consideration of the Notification No. 23/70 dated 1-3-1970 issued by the Government of India, the appellant is entitled to claim exemption from the imposition of excise duty on fertilizers which according to the appellant, are mixed fertilizers manufactured by the appellant. The other question is whether the amount of commission paid by the appellant to its selling agents should be deducted as trade allowance in computing the value of the goods for assessment of excise duty.
(3.) It may be noted that some of these appeals are concerned with the first question, namely the exemption under the Notification No. 23/70 dated 1-3-1970, and in the remaining appeals the question of exclusion of the commission paid to the selling agent, is involved. Same questions are involved in the special leave petitions.;