1. The petitioner is the proprietor of a printing press who undertakes job works. For the year 1968-69, the petitioner was assessed by the respondent the Sales-tax Officer, Special Circle II, Palghat under the Kerala General Sales-tax Act 1963, on a total turnover of Rs. 45,303.34 which represented the petitioner's gross receipts on account of cost of paper supplied for executing the orders for printing and also the printing charges. The petitioner claimed exemption in respect of a sum of Rs. 8, 501.91, which he received on account of printing judgments of courts. That claim was disallowed. He has now filed this writ petition on the basis of the decision of this Court in Srinivasa Printing Works v. Sales Tax Officer (1967 KLT, 701), contending that no portion of his turnover is taxable, as the business carried on by him does not constitute any sale of goods. In that case, the dealer's turnover was assessed as falling under item 42 in Schedule I of the Act, which was chargeable only at the point of first sale in the State. That item was as follows:

"Paper (other than newsprint), cardboards, straw boards and their products." The assessment was set aside on the ground that