GOVINDA BHAT, C. J.

( 1 ) THIS matter arises under the Central Sales Tax Act, 1956. It relates to the assessment year 1958-59. The petitioner, who is a dealer submitted a return under the Central Sales Tax Act admitting a turnover of Rs. 23,44,572. 44. In support of the return, the petitioner filed certain C forms in respect of a turnover of Rs. 18,41,932. 21. The Commercial Tax Officer, Bellary, accepted the return as also the C forms and made an order of assessment levying a tax of Rs. 33,720. 27 by his order dated 30th October, 1961. It is relevant to state that the return submitted by the petitioner as also the assessment made by the Commercial Tax Officer were on the assumption that the turnover reported by the petitioner related to inter-State sales of oil.

( 2 ) AFTER the assessment order was made, the petitioner appears to have realised that the sales were not inter-State sales, but were outside sales in his opinion. He, therefore, preferred an appeal before the Deputy Commissioner of Commercial Taxes, Gulbarga Division, Bellary, contending that the sales were outside sales and, therefore, not exigible to tax. That appeal was dismissed by the Deputy Commissioner on the gr

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