( 1 ) THIS second appeal is by the plaintiff (a firm) in O. S. No. 200 of 1948 on the file of the Subordinate Judge, Guntur. It instituted the suit for a declaration that the order of assessment made against it under the Madras General sales Tax Act by the Deputy Commercial Tax Officer, Guntur, dated 28th March, 1947, is null and void and for recovery of the sum Rs. 3,215-3-0 which had been collected from it by the Government pursuant to that order. The plaintiff-firm had a licence as a commission agent under section 8 of the Madras General Sales tax Act and was also doing independent business of its own. It submitted its return for the year 1945-46 on 31 March, 1946 and showed its commission agency turnover therein as Rs. 3,07,394-4-6, for which it claimed exemption. The Deputy commercial Tax Officer, was not satisfied with the return and a notice Exhibit b-3, dated 5th March, 1947, was issued under rule 9 of the Madras General Sales tax (Turnover and Assessment) Rules, 1039, by the Special Deputy Commercial tax Officer, Guntur, intimating the plaintiff that the return submitted appeared to be incorrect and incomplete and that it should produce its accounts and prove the correctne

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