( 1 ) THIS is a revision petition preferred by the assessee under section 23 (1) of the Mysore Sales tax Act, 1957, read with section 9 (3) of the Central Sales Tax Act, 1956, as it stood before its amendment made in 1969. The assessee is the Bagalkot Cement Company Ltd. , hereinafter called the company. The assessment relates to the assessment year 1961-62. During the said year, the turnover of cement in inter-State sales amounted to Rs. 1,11,02,243 on which the company was assessed to sales tax under the Central Sales Tax Act, 1956, hereinafter called the act. The assessment was made on the basis of the return submitted by the company to the commercial Tax Officer. The company preferred an appeal to the Deputy Commissioner of commercial Taxes wherein it urged that the company is not liable to be assessed to tax under the act since the sales were effected by the company as the agent of the State Trading Corporation. The Deputy Commissioner found that the company was appointed by the State Trading corporation as its selling agent and it has sold cement at the prices specified in the Cement control Order to the customers who held permits from the Government authori