CHANDRA REDDY, C.J.

T.R.C. No. 12 of 1962

The problem that is posed by this revision is whether an assessee falling under section 8(2) of the Central Sales Tax Act, 1956, is entitled to the benefit of the exemption granted under Notification No. 2328 dated 13th December, 1957, issued by the State Government in exercise of the powers conferred under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957.

The question arises in the following circumstances. The assessee, a dealer in handloom cloth, submitted his return for the assessment year 1957-58 disclosing a turnover of Rs. 1,27,516-7-9 and claiming exemption from payment of tax in regard to the turnover for the period between 14th December, 1957 (when the abovementioned notification came into effect) and 31st March, 1958. The turnover involved in this period is a sum of Rs. 58,312-1-9. This turnover consists of inter-State sales and consequently, the transactions are governed by the provisions of section 8 of the Central Sales Tax Act, 1956.

As the question to be answered by us depends on the construction to be put on section 8, it is useful to read it here. It reads :

"(1) Every dealer who, in the course of inte