( 1 ) REDDY, J. (1) The assessee is a manufacturer of gunnies and twine. The assessment year is 1950 - 51. This revision case relates to the amount collected by the assessee by way of sales tax from the purchasers under R. 5, sub-r. (7) of the Turnover and Assessment Rules. In the year of assessment, the assessee submitted a statement of gross-turnover of Rs. 40,82,555-4-3 claiming a deduction in respect of some sums with which we are not concerned. The assessing authority added to the turnover, a sum of Rs. 58,699-3-9 representing the taxes collected by the respondent on the goods sold by him. An appeal was preferred by the assessee against the order including the sales tax collected by him in his turnover for the year. But this appeal was rejected. A further appeal to the Sales Tax Appellate Tribunal resulted in the exclusion of this sum from his turnover. It is this order of the Appellate Tribunal that is impugned by the State Government in this Revision case.

( 2 ) IT is urged in support of this case that the assessee is not entitled to deduct anything from the gross-turnover except those items that are specifically mentioned under R. 5 (1) (a) to (k) and that the sales tax col

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