Judgment

GROVER, J. :- This is an appeal from a judgment of the Madras High Court in a matter arising out of the Madras General Sales Tax Act 1959, hereinafter called the "Act".

2. The assessee is a dealer in motor cars, trucks, scooters, motor spare parts and certain other goods. He returned a turnover of Rupees 42,09,912,12 for the assessment year 1961-62. The Commercial Tax Officer on scrutiny of accounts determined the turnover at Rupees 68,06,331.49. During the assessment proceedings it was found that the assessee had not included in the monthly return in Form A-2, three items of turnover. The first was a sum of Rs.1,95,311.21 relating to delivery charges which the assessee had paid to certain Calcutta dealers from whom he had made purchases of cars, trucks, scooters etc. The second item was of Rs. 2,21,247.97 which related to the sales of motor parts. The third item was of Rupees 1,56,539.25 being the aggregate of the sale proceeds of firewood. The assessing authority served a notice on the assessee to show cause why these items should not be brought to tax. The assessee filed objections which were rejected. The assessing authority found that the delivery charges paid by the as