VENKATESAM, J.

This tax revision case is preferred against the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, in Tribunal Appeal No. 392 of 1960 on its file.

The facts necessary for an appreciation of the contentions of the petitioner are briefly these. The assessee M/s. Kotak & Co., at Adoni, are dealers in cotton. For the assessment year 1958-59, the petitioner was assessed to sales tax by the assessing authority (Commercial Tax Officer, Kurnool) on a turnover of Rs. 8,50,053-74 nP. and the said order having been confirmed by the Deputy Commissioner, Anantapur, the matter was carried in appeal to the Sales Tax Appellate Tribunal, Hyderabad, which confirmed the orders of the departmental authorities. Against that decision the above revision was preferred.

A number of contentions appear to have been raised before the Tribunal. But the learned counsel for the petitioner, Sri C. Kondaiah, made only two submissions, viz., (1) that the Tribunal ought to have allowed by way of deduction Rs. 1,10,443-57 nP. from the taxable turnover in respect of the sales of cotton seeds made by the assessee locally, and (2) that the Tribunal erred in treating Rs. 2,06,397-31 nP., as re-sales and not granting the exemption thereon.

The first contention will now be considered. Section 5 of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as "the Act"), which is the charging section, lays down that :

"5. (1) Every dealer (other than a casual trader and an agent of a non-resident dealer) whose total turnover for a year is not less than Rs. 10,000 and every casual trader or agent of a non-resident dealer, whatever he his turnover for the year, shall pay a tax for each year, at the rate of two naye paise on every rupee of his turnover :

(2)................................

(3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied -

(a) in the case of the goods mentioned in the Second Schedule, at the rates and only at the point of the sale specified as applicable thereto effected in the State by the dealer selling them, on his turnover of sales in each year relating to such goods irrespective of the quantum of turnover;

(b) in the case of the goods mentioned in the Third Schedule, at the rates and only at the point of the purchase specified as applicable thereto, effected in the State by the dealer purchasing them, on his turnover of purchase in each year relating to such goods irrespective of the quantum of turnover.

(4) For the purpose of this section and the other provisions of this Act, the turnover on which a dealer shall be liable to pay tax, shall be determined after making such deductions from his total turnover, and in such manner as may be prescribed.

(5) The taxes under this section shall be assessed, levied and collected in such manner, as may be prescribed :

Provided that -

(i) in respect of the same transaction, the buyer or the seller, but not both, as determined by such rules as may be prescribed, shall be taxed;

(ii) where a dealer has been taxed in respect of the purchase of any goods, in accordance with the rules referred to in clause (i) of this proviso, he shall not be taxed again in respect of any sale of such goods effected by him."

Schedule II to the Act enumerates the goods in respect of which a single point sales tax only is leviable under section 5(3)(a), and item 23 therein is to the effect that cotton seeds are liable to levy at the point of first sale in the State at the rate of 2 naye Paise in the rupee.

Section 6 of the Act, dealing with the tax in respect of declared goods, lays down that,

"Notwithstanding anything contained in section 5, the sales or purchases of declared goods by a dealer shall be liable to tax at the rate, and only at the point of sale or purchase specified against each in the Fourth Schedule, irrespective of the quantum of his turnover in such goods; and the tax shall be assessed, levied and collected in such manner as may