JUDGMENT : 1. Learned counsel for the appellants seeks leave to withdraw these appeals. He states that in an appropriate case where the judgment under appeal is relied upon in assessment proceedings or proceedings subsequent thereto, a challenge to the judgment shall be made. 2. The appeals are dismissed as withdrawn. Civil Appeal No. 11903 of 1995 3. Learned counsel for the appellant seeks leave to withdraw this appeal. He states that in an appropriate case where the judgment under appeal is relied upon in assessment proceedings or proceedings subsequent thereto, a challenge to the judgment shall be made. Learned counsel adds that in this matter the agreement of inapplicability of the statute to the commodities used by the appellants was urged before the High Court, but was not considered in the judgment. 4. The appeal is dismissed as withdrawn. Civil Appeal No. 11294 of 1995 : 5. Learned counsel for the appellant seeks leave to withdraw this appeal. He states that in an appropriate case where the judgment under appeal is relied upon in assessment proceedings or proceedings subsequent thereto, a challenge to the judgment shall be made. The appeal is dismissed as withdrawn.