RANGANATH MISRA, J.

(1) -THIS appeal by special leave is directed against the order of the Karnataka High court in a revision petition taken before it by the revenue under the Mysore Sales Tax Act, 1957. The respondent assessee, a dealer under the Act made a return of its gross and taxable turnover for the year 1958-59 disclosing A gross turnover of Rs. 9,29,464.80 and a taxable turnover of Rs. 47,190.87. It maintained that sale to the tune of Rs. 8,79,210.09 was exempt from sales tax as the assessee was the seller under the second point in regard to safely matches and under the law, liability to pay tax was at the first point. The Commercial Tax Officer accepted the return. Later he reopened the assessment on the footing that a part of the turnover had escaped assessment, took steps under S. 12-A of the Act and included the portion representing sale of safely matches and raised an additional demand. Assessees appeal was dismissed by the Deputy Commissioner of Commercial Taxes. In further appeal to the tribunal, the majority view went in favour of the assessee and the additional demand was set aside. The tribunal came to hold :

WHEN there is an assessment, in our opinio