1. THE present petition is in respect of disallowance of the petitioners' claim to exemption from sales tax in respect of sales amounting to Rs. 24,150 made to Chandmal Agarwala who help a Registration Certificate under Bhowanipore Circle in Calcutta. I find from the previous assessment orders in respect of the present petitioners, that their books have always been maintained in a very satisfactory manner and that they always produced satisfactory evidence in respect of sales to registered dealers, sales of exempted goods and sales to places outside West Bengal. Even in respect to the period in question when the Commercial Tax Officer made his original assessment, he found that the gross turnover had been correctly given in the returns except for a small amount of Rs. 6,556-5-3 which did not matter, because the sale was made to a registered dealer and therefore it did not affect the taxable turnover. Similarly, sales of exempted good were checked and verified and so were sales to registered dealer. A details statement of this had been produced by the petitioners and declarations in proper forms were produced of all such sales. So the claim was found to be in order and allow