SRINIVAS IYENGAR, J.

( 1 ) THIS is a revision petition filed by the State against the order of the Sales Tax Appellate tribunal, Bangalore, in S. T. A. No. 286 of 1970 dated 23rd May, 1972.

( 2 ) THE Commercial Tax Officer sought to rectify the original assessment that had been made for the year 1964-65 (5th November, 1964, to 24th October, 1965) consequent upon the retrospective amendment of the Central Sales Tax Act and introduction of section 6 (1a ). The assessee would be exempt in respect of inter-State sales of cotton if he was able to show that he had not collect the sales tax as provided under section 10 (1) of the amending Act of 1969.

( 3 ) THE bills produced by the assessee indicated that the price charged was "inclusive of the tax". The bills did not separately mention the Central sales tax. It does not also appear that any amount had been separately credited in the accounts in respect of the sales tax, if any, collected. The commercial Tax Officer was of the opinion that the assessee had failed to establish that he had not collected the sales tax and, accordingly, rectified the assessment. This was confirmed by the deputy Commissioner of Commercial Taxes. On a furth

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