The main legal point established in the judgment is the requirement for a dealer to establish the collection of tax and the conditions for claiming deduction of amounts collected by way of tax under the Mysore Sales Tax Act, 1957.

( 1 ) THIS is a revision petition under section 23 (1) of the Mysore Sales Tax Act, 1957, hereinafter called the "act" and it is directed against the order of the Mysore Sales Tax Appellate Tribunal, bangalore, dated 6th March, 1969, made in S. T. A. No. 459/68.

( 2 ) THE short question that arises for decision in this case is whether on the facts and in the circumstances of the case, the petitioner can be said to have collected the sum of Rs. 42,839. 75 by way of sales tax on sales of liquor during the period 1st July, 1963 to 30th July, 1964.

( 3 ) MESSRS Spencer and Co. , Ltd. is the petitioner and it has its head office at Madras and carries on its business at Bangalore, besides other cities. The petitioner is a registered dealer under the Act. It has a retail store in Mahathma Gandhi Road at Bangalore wherein it sells, among other commodities, liquor. Under the Act liquor taxable under section 5 (3) (a) at a single point on the first sale. According to the petitioner, it collects amounts by way of tax in addition to the price of the liquor and the total amount collected by way of tax during the relevant period amounted to rs. 42,839. 75. Section 5 of the Act levies tax on the taxable turnover of every dealer. Rule 6 (4)of the Mysore Sales Tax Rules, 1957, hereinafter called the "rules" provides for determination of the taxable turnover of a dealer. Sub-rule (4) of the said rule provides that in determining the taxable turnover, the amount specified in clauses (a) to (k) shall, subject to the conditions specified therein, be deducted from the total turnover as determined under clauses (a) and (b) of sub-rule (1 ). Clause (h) provides for the deduction of all amounts collected by way of tax under the Act by a dealer.

( 4 ) ONE by the prerequisite conditions for entitling a dealer to collect any amount by way of tax is that he should be a registered dealer. That the petitioner satisfies the said condition is not disputed. The Commercial Tax Officer who is the assessing authority held, on enquiry, that in respect of retail sales of liquor, no sales tax was charged in the bills issued by the petitioner; but later on, the amount of sales tax is bifurcated in the books of accounts maintained by the petitioner and the amount in respect of which the deduction is claimed is shown separately. He also found that the goods subjected to tax at different rates were classified in the sales analysis book as required by the Act. He rejected the petitioner's claim for deduction of the aforesaid amount under rule 6 (4) (h) on the ground that sales tax was not separately charged in the bills. That part of the order of the Commercial Tax Officer was upheld by the Deputy Commissioner of Commercial Taxes, Bangalore, on the appeal preferred by the petitioner. On second appeal, the Mysore Sales Tax Appellate Tribunal has also affirmed the said decision.

( 5 ) THE Sales Tax Appellate Tribunal in support of its decision, purported to rely on an unreported decision of this court in Mysore Auto Parts v. State of Mysore, S. T. A. No. 6 of 1964 decided on 27th January, 1966, which relied on an earlier decision of this court in C. R. P. No. 1024 of 1961 (Mysore Vegetable Oil Products v. State of Mysore decided on 30th January, 1962 ).

( 6 ) IT was urged by the learned counsel for the petitioner that the aforesaid decisions of this court do not lay down that if a dealer does not show in his bills separately the sales tax collected from his customers, he is not entitled to the deduction provided under rule 6 (4) (h) of the Rules. We have carefully perused the said decisions; in them we do not find any support for the interpretation put by the Tribunal. In C. R. P. No. 1024 of 1961 the order, which is very brief, may usefully be set out in full. It reads :

"the petitioner is a manufacturer and dealer in vegetable oil and vanaspati. He has sold vegetable oil in sealed tins. The price quoted is all inclusive. No separate charges were co