( 1 ) THESE are petitions under section 23 of the Mysore Sales Tax Act, 1957, to be hereinafter referred to as "the Act". Both these petitions arise from the decision of the Mysore Sales Tax appellate Tribunal, Bangalore, in case No. S. T. A. 61/62-63. That case dealt with the assessment of the assessee under section 8 of the Central Sales Tax Act, 1956, for the assessment year 1958-59. S. T. R. P. 19 of 1963 is filed by the State and S. T. R. P. 21 of 1963 is filed by the assessee.

( 2 ) WE shall first take up S. T. R. P. 19 of 1963. The controversy in this petition is as to whether the assessee is entitled to deduct from its turnover the excise duty paid by it on the papers sold by it during the assessment year. The Tribunal below has come to the conclusion that the assessee is entitled to deduct the excise duty paid by it from its turnover. The State is challenging the correctness of this conclusion.

( 3 ) LIABILITY to pay tax under the Central Sales Tax Act is imposed under section 6. Section 8 of that Act deals with the rates of tax on sales in the course of inter-State trade. Section 9 of that act provides for levy and collection of tax imposed under sections 6 a