1. The petitioner is the owner of a Tea Estate in this State who having no factory of his own sells his tea leaves as soon as they are plucked. He has been assessed to sales-tax in respect of the green leaves sold by him and the legality of the demand for the period 1.10.1124 to 32.12.1124 is the subject of controversy in this petition.

2. Against the order of assessment made by the Rural Sales-tax Officer, Peermade, the petitioner filed an appeal before the Assistant Commissioner of Agricultural Income Tax and Sales Tax, Kottayam, appeal No. 93 of 1951-52, and the Assistant Commissioner by his order dated 1.10.1951 accepted the petitioner's contention and held that the sales cannot be considered as liable to Sales Tax. The Deputy Commissioner of Agricultural Income Tax and Sales Tax, Trivandrum, however, took up the matter in revision, set aside the decision of the Assistant Commissioner, and confirmed the order of assessment made by the Rural Sales Tax Officer, Peermade. The order of the Deputy Commissioner, D. Dis. 3493/52, dated 18.11.1952, reads as follows:

"The learned Advocate who appears on behalf of the petitioner submits that the turn-over of green leaf of tea