1. This is an appeal against the decision of a learned judge of this Court, quashing the assessment to sales-tax of the Respondent herein for the years 1950-51 to 1952-53 (both inclusive) and directing the Sales-tax Officer to consider afresh the question as to whether the transaction was one of hire purchase or of sale, and if the former, to refund to the petitioner the sales-tax assessed by the assessment orders in respect of such transaction. The assessment orders themselves were neither produced nor summoned. Nor were even copies thereof exhibited although there is a prayer in the writ petition to quash the orders and to direct refund of sales-tax due under them. It was stated that the transactions in question were hire purchase transactions, and therefore not liable to be assessed to sales-tax by reason of the decision of the Supreme Court in Marikkar Motors' case (19 STC. 18) decided by the Supreme Court on 27-9-1966. It was the petitioner's case that although the assessment orders had been made in pursuance of the returns made by him, and the sales-tax had been paid in pursuance of the orders, he discovered that the payments were made under a mistake of law only