VISWANATHA SASTRY, J.

( 1 ) IN T. R. C. No. 51 of 1955 the assessee, a merchant of Chodavaram, seeks revision of an order of the Andhra Sales Tax. Appellate Tribunal, Guntur, relating to the assessment year 1951-52. Objection is taken to two sums of rs. 85,003-9-0 and Rs. 14. 826/- included in his turnover, the first relating to the turnover in a commission agency business in jaggery carried on by the assessee and the second relating to the value of 1059 bags of bran alleged to have been kept outside the books. The assessee held a licence under Section 8 of the Madras General Sales Tax Act but exemption on the turnover of rs. 85,003-9-0 representing the price of jaggery sold by the assessee as commission agent, was refused on the ground that he had not included the amounts collected by him by way of dharmam (charity), valtar (subscriptions to a local Merchants Association) and katha cooly (accountancy charges) aggregating to Rs. 780-9-9 in his turnover or in the pattials issued to his principals. It is admitted on behalf of the assessee that this sum of Rs. 780-9-9 did not form part of his agreed commission. The contention is that the above sums did not also form part of the sale

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