1. The petitioner is a dealer registered under the Travancore-Cochin General Sales Tax Act, XI of 1125 and as such he collected sales tax from his purchasers. The amount of sales tax collected was made the subject matter of a further levy of sales tax by the 1st respondent who is the Agricultural Income-tax and Rural Sales-tax Officer, Perumbavoor, rejecting the objection made by the petitioner. His appeal to the 2nd respondent who is the Assistant Commissioner of Agricultural Income-tax and Sales-tax, was dismissed and the further resort by way of revision made to the Deputy Commissioner the 3rd respondent also yielded no better result. Hence this petition impugning the levy of sales-tax upon sales tax as ultra vires the powers of the officer under the Act. The 4th respondent is the State. The levy is sought to be sustained on the ground the amount covered by the sales-tax is comprised in the definition of "turnover" contained in Section 2 (k) of the Act which reads thus:

"[k] 'turn over' means the aggregate amount for which goods are either bought by or sold by a dealer, whether for cash or for deferred payment or other valuable consideration provided that the proceed