Paripoornan, J.

The Revenue is the revision-petitioner in this batch of four cases. A common question arises for consideration in these cases. The respondents are assessees under the Kerala General Sales Tax Act. They are doing business in rubber. During the course of business, the respondents purchased rubber on their own and also on account of nonresident principals outside the State on commission basis. The sole dispute that arose for consideration before the Tribunal was and still raised before this Court is, whether the commission and inspection charges received by the respondents/ assessees from their non-resident principals in respect of the purchase of rubber made on their behalf by the assessees, will form part of the purchase turn over of rubber on account of the nonresident principals which is liable to be taxed at the hands of the assessees. It was held to be so includable by the assessing authority. In appeals, the Deputy Commissioner (Appeals) held that the commission and quality inspection charges will not form part of the purchase turnover of rubber liable to tax at the hands of the assessees. The Revenue took up the matter in appeals before the Sales tax