JUDGMENT

UNTWALIA, J.:— In this appeal by special leave the question for determination is whether the appellant company is a dealer within the meaning of Sec. 2(b) of the Central Sales Tax Act, 1956 - hereinafter referred to as the Central Act, liable to pay sales tax thereunder.

2. The appellant, Bagal Kot Cement Co. Ltd., is a manufacturer of cement. For the period 1st April, 1961 to 31st March, 1962 it filed a Return before the Assessing Authority showing a total turnover of Rupees 1,11,02,243/-. The entire sum was shown as taxable turn-over on which an amount of Rs.2,25,317.55 had been collected and paid as tax. No claim was made on behalf of the appellant before the Assessing Authority that it was not liable to pay any sales tax. The Authority accepted the Return and assessed the tax as per the appellant s figure. It appears the appellant was advised thereafter to file an appeal before the Deputy Commissioner of Commercial Taxes and take the stand that in respect of the transactions in question it was not a dealer and was not liable to pay any tax. The Deputy Commissioner dismissed the appeal. A second appeal filed by the appellant before the Mysore Sales Tax Appellate Tribunal