K.G. Balakrishnan, J.

Petitioner in this Original Petition is the partner of a firm which conducts business of Video library in Trivandrum. The nature of the business conducted by the petitioner is that members of the library would be enlisted on payment of a fee of Rs. 50/- with an additional security amount of Rs. 300/-. The members of the library are eligible to borrow cassettes from the library on a lending fee of Rs. 10/- per cassette. The member can retain the cassette for 2 days and if he keeps it for more than 2 days, he has to pay extra fee. The member is also liable to make good any damage or loss caused to the cassette.

2. The 1 st respondent issued notice to the petitioner stating that the firm would come within the definition of "dealer" given in S.2(viii) of the Kerala General Sales Tax Act, 1963 (for short "the act) and was liable to be assessed under the Act. Petitioner filed objection to the notice. His objections were overruled and Exts. P5 and P6 assessment orders were passed for the year 1984-85 and 1985-86. Petitioner challenged Exts. P5 and P6 orders. Petitioner alleges that he is not a dealer under the Act nor the transaction of lending cassettes to