S. C. Misra and j. JJ.

1. The opposite party, M/s. Indian Cable Co. , Ltd. , Calcutta, has its place of business in Bihar at Tatanagar for manufacture of equipments of electric fittings such as cables etc. The company is registered under the Central Sales Tax Act, 1956, in Bihar in respect of its factory at Tatanagar. It also holds two registration certificates under the Bihar Sales Tax Act, 1959. Notice was issued to the company under Sec.16 (2) of the Bihar Sales Tax Act, 1959, read with Rule 12 of the Central Sales Tax (Bihar) Rules, 1957, in response to which complete books of account were produced by the assessee-company. It also filed the revised returns in respect of the quarters ending 30th June, 1960, 30th September, 1960, and 31st March, 1961. On a verification of the original return as also the revised returns filed by the company, its gross turnover for the year 1960-61 was found to be Rs.4,52,01,270.25. Out of this gross turnover, the sale of the company within the State of Bihar was found to total a sum at Rs.66,94,568.20. This had to be deducted accordingly out of the amount of the turnover on which Central sales tax had to be levied. The amount exigible for