Inter-State sales taxability of coffee powder followed prior precedent, disposing connected appeals with mixed outcomes.

Sales of coffee powder were treated as governed by an earlier Supreme Court ruling on inter-State taxability under the Central Sales Tax Act, 1956, and the connected matters were disposed of by applying that precedent. The text states that no distinct issue arose beyond the companion case, so the earlier decision controlled the present appeals. On that basis, one appeal was dismissed with costs, while the connected appeals were allowed with costs, reflecting different procedural outcomes but the same underlying taxability question.

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Issues: Whether sales of coffee powder effected during the relevant period were liable to tax under the Central Sales Tax Act, 1956, and whether the connected appeals should be disposed of in the same manner as the earlier decision on the same question.

Analysis: The appeals turned on the same legal question already decided in the companion matter concerning the taxability of inter-State sales of coffee powder. The Court treated that decision as governing the present appeals and did not find any distinct issue requiring separate determination. In one appeal, the result followed the earlier ruling and the appeal was dismissed with costs. In the connected appeals, the judgment records a contrary procedural result and allows them with costs.

Conclusion: The common legal issue was concluded consistently with the earlier ruling on taxability, and the appeals were disposed of by allowing some and dismissing others.

Final Conclusion: The judgment finally resolved the tax liability question by applying the earlier precedent and disposing of the connected matters in different directions, with one set of appeals allowed and another dismissed.

Ratio Decidendi: Where a connected appeal raises no point beyond an issue already concluded in a companion case, the earlier decision governs its disposal.

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