RAMACHANDRAN NAIR, J. –

1. The connected revision cases are filed by the petitioner challenging the common order of the Tribunal sustaining sales tax assessment on the purchase of coco by the petitioner company for the assessment years 1997-98 and 1998-99. We have heard counsel appearing for the petitioner and Government Pleader for the respondents.

2. The petitioner is a leading manufacturer of coco based chocolates and allied products. Raw coco beans are purchased by the petitioner directly and also through agents appointed by them. The agents purchase coco from farmers as well as from small traders and under agreement between them and the company, agents deliver coco at the godowns of the company located at various centres. There is written agreement between the company and the agents providing for reimbursement of price paid to farmers/dealers, all the cost incurred by the agents and also commission payable to them at the agreed rate. Cocobeans is admittedly an item taxable at the point of last purchase in the State as provided in the First Schedule to the KGST Act. Even though petitioner claimed that the purchase is made through agents to whom commission only was