1. The assessee, Parvathi Mills (Private) Limited, Quilon, is the petitioner in this revision petition. The petition is directed against the order of the Sales Tax Appellate Tribunal, Trivandrum, in Tribunal Appeal No. 313 of 1960.

2. The period concerned is 1-7-1957 to 13-12-1957. The sole point for determination is whether a sum of Rs. 1,38,901/75 paid by the assessee as excise duty to the Central Government will form part of its assessable turnover under the Central Sales Tax Act, 1956. The petition formulates the questions for decision as follows:

"(1) Whether on the facts and in the circumstances of the case, the sum of Rs. 1,38,901/75 representing the excise duty paid to the Central Government and separately charged in the sale bills issued to the buyers, forms part of the assessable turnover under the Central Sales Tax Act?

"(2) Whether the excise duty paid to the Central Government and charged separately in the sale bills issued to the buyers is an allowable deduction under R.7 (i) of the General Sales Tax Rules read with S.9 (3) of the Central Sales Tax Act?

3. It is the turnover of the petitioner that is liable to tax at the rates prescribed in S.8 of the Act. The