Judgment

SHAH, J. : The High Court of Mysore has held that sales which were not "first sales" within the Mysore State being not exigible to tax under the Mysore Sales Tax Act, no tax was payable thereon under the Central Sales Tax Act, 1956.

2. The provisions of the Central Sales Tax Act in force at the relevant time may be briefly referred to Section 6 imposes upon every dealer, subject to the other provisions contained in the Act, liability to pay tax under the Act on all sales effected by him in the course of interState trade or commerce during any year. Section 7 provides for registration of dealers. Section 8 deals with the rates of tax on sales in the course of inter-State trade or commerce. By sub-s. (2), as it stood at the relevant time, it was provided :

"The tax payable by any dealer in any case not falling within sub-s. (1) in respect of the sale, by him of any goods in the course of inter-State trade or commerce shall be calculated at the same rates and in the same manner as would have been done if the sale had, in fact, taken place inside the appropriate State and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay t