M. P. CHANDRAKANTARAJ URS, J. - The petitioner is M/s. Mangalore Steel Agency. It is a registered dealer under the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"). It is aggrieved by the assessment orders as at annexure-A concerning its taxable turnover for the period 1st October, 1979 to 31st August, 1980. The total turnover returned was Rs. 68,01,457.50. On identical amount exemption was also claimed inter-alia, on the ground that the goods in question, namely, mild steel rounds, flats, etc., sold to M/s. Canara Wire and Wire Products, Yeyyadi, Mangalore, were goods which had been re-rolled items by the principals of the assessee who claimed to be only an agent. It is clear from the assessment order as at annexure-A that in support of exemption claimed, from No. 32 was not produced, as an agent of the principal as per section 11(1) of the Act. Therefore, the assessing authority came to the conclusion that the sales made were re-rolled iron steel out of tax-paid ingots. The assessee being the first dealer in mild steel rounds was liable to pay tax in the various re-rolled items of iron and steel as the sales were made within the State only. Therefore