JAGANMOHAN REDDY, C. J.

( 1 ) THE petitioner, who is a dealer in Rose Oil, was assessed under the Central Sales Tax Act on the ground that the transactions amounted to inter-State sales, while he contended that they were local sales effected in the Andhra Pradesh and Were subject to tax under the Andhra Pradesh General sales Tax Act which he had already paid. Against this order, he filed an appeal before the Assistant Commissioner, Commercial Taxes, which was rejected. As against the rejection of the appeal, he preferred an appeal before the Sales Tax appellate Tribunal at Hyderabad. The Appellate Tribunal required proof of payment of tax from the petitioner before the appeal could be registered, but the petitioner contended that this was an appeal under the Central Sales Tax Act which did not make any provision requiring proof of payment of tax as a condition for entertaining the appeal unlike the provisions of the Andhra Pradesh general Sales Tax Act.

( 2 ) THE restriction imposed as a condition for entertaining the appeal has been challenged on two grounds, firstly, that section 9 (3) of the Central Sales Tax Act does not incorporate by reference, all the provisions of the Andhr

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