( 1 ) THE petitioner is a dealer in power-loom cloths. The goods with which we are concerned in this case were the subject-matter of inter-State trade, the relevant period being 1st July, 1957, to 31st March, 1958.

( 2 ) UNDER the Mysore Sales Tax Act, 1957, the disputed transactions were not subject to any tax, they being second sales. But the Tribunals below have come to the conclusion that in view of section 8 (1) and (2) of the Central Sales Tax Act, 1956, which came into force on 1st July, 1957, these transactions have become liable to be taxed. They have held that a portion of the turnover, i. e. , Rs. 34,839-77 is liable to be taxed under section 8 (2) and the remaining portion of the turnover, i. e. , Rs. 86,577-49 is liable to be taxed under section 8 (1) of that Act. We may mention at this stage that the latter portion of the turnover is covered by 'c' forms, as required by sub-section (3) of section 8. We have had occasion to consider the scope of section 8 (2) in c. R. P. No. 964 of 1961 (Since reported as Yadalam Lakshminarasimhiah Setty and Sons v. State of Mysore [1962] 13 S. T. C. 583 ). Therein we have opined that he liability of a dealer, excepting as