1. T.R.C. Nos. 90, 91 and 109 of 1960 are three petitions in revision filed under S.15B of the Travancore-Cochin, General Sales Tax Act 1125, or the Act, for short, directed against the order of the Sales-tax Appellate Tribunal, by which indisposed of a batch of 32 appeals, T.R.C. Nos. 90 and 91 of 1960 being by the same petitioner who was the appellant in two of such appeals and T.R.C. No. 109 of 1960 being by the Sales-tax department. T.R.C. Nos. 90 & 91 of 1960 relate to the petitioner's assessment for sales-tax for the years 1956-57 and 1955-56 respectively.

2. The petitioner has been doing business in arecanuts in Kokkalai market, Trichur. The following extract from the order of the Appellate Assistant Commissioner made in the order sought to be revised, serves to set out the case of the petitioner as to the course of business in that market, the word "appellant" being understood as referring to the petitioner and others like him, and the term "curers" being understood as denoting the sellers:

"He (the petitioner) is acting as a commission agent for the sale of cured arecanut. The curers bring the commodity to the market and entrust the same with the appellant (petit