K. S. PARIPOORNAN, J. - The petitioner in O.P. No. 2659 of 1980 N is the appellant in this writ appeal. The first respondent is the Additional Sales Tax Officer, III Circle, Mattancherry, and the second respondent is the State of Kerala. The appellant is a firm dealing in pepper, ginger, betelnuts, etc. We are concerned with the assessment years 1976-77 and 1977-78. The appellant/assessee claimed that transactions to the tune of Rs. 1,21,971.91, for the year 1976-77, and transactions to the tune of Rs. 1,05,822.42, for the year 1977-78, are only consignment sales effected through agents and so not exigible to sales tax under the Central Sales Tax Act. They were only despatched to commission agents outside the State. The plea was that those inter-State transactions were only consignment sales. For both these years, the appellant/assessee produced sale pattials and F forms in support of the claim. The assessing authority took the view that the documents prescribed under rule 5A of the Central Sales Tax (Kerala) Rules, 1957, were not produced by the appellant and so there was a failure to prove the principal-agent relationship between the appellant and the dealers in other St