Judgment

GAJENDRAGADKAR, J.: The short question which arises in this appeal is whether the suit instituted by the appellant Firm of Illuri Subbayya Chetty and Sons, in the court of the subordinate Judge at Kurnool, seeking to recover Rs. 8,349/- from the respondent, the State of Andhra Pradesh, on the ground that the said amount had been illegally recovered from it under the Madras General Sales Tax Act, 1939 (No. IX of 1939) (hereinafter called the Act) for the years 1952-54 is competent or not; and this question has to be determined in the light of the scope and effect of S. 18-A of the Act.

2. The appellant is a firm of merchants carrying on commission agency and other business at Kurnool and as such, it purchases and sells groundnuts and other goods on behalf of principals for commission. For the year 1952-53, the Sales-tax authorities included in the appellant s taxable turn over an amount of Rs. 3,45,488/12/10 representing groundnut sales and collected the tax on the total turnover from it in September, 1953 when the amount of the said tax was determined and duly adjusted. The said turnover of Rs. 3,45,488/12/10 in fact represented sales of groundnuts and not purchases and tax