1. This appeal with a certificate of fitness under Art.132 (1) of the Constitution is directed against the order of the High Court of Travancore-Cochin dismissing the Original Petition No. 53 of 1954 filed by the appellant under Art.226 for quashing the order of the Sales Tax Officer, 2nd Circle, Quilon, assessing him to sales tax on a net assessable turnover of Rs. 7,54,144-8-4 for the year 1951-52 (1st April, 1951, to 31st March, 1952) and for issuing proper directions to the Sales Tax Authorities to assess the same according to law.

2. The appellant is a registered manufacturer of cocoanut oil and cake who has obtained a certificate of registration in form VI as per sub-rule (1) of R.20 of the Travancore-Cochin General Sales Tax Rules, 1950. The business of the appellant for the purpose of this appeal consisted in the purchase of copra, manufacture of cocoanut oil and cake and sale of the same to parties inside the State of Travancore-Cochin and sale of the oil to parties outside the State.

3. In the year 1951-52, the appellant purchased copra of the value of Rs. 7,16,048-1-4 and after manufacturing oil therefrom" in his oil mills he sold the oil partly in the State an