The Judgment of the Court was delivered by

ANSARI, C.J. - The revision petitioner is the dealer, whose gross turnover for the assessment year 1957-58 was Rs. 6,13,170-91, the net turnover of Rs. 2,68,794-07, and who claims for exemption on turnover of Rs. 3,44,376-84. The Sales Tax Officer, Ponkunnam, has disallowed exemption from tax on the turnover of Rs. 35,666, which is the stock value of pepper, ginger and turmeric, and assessee had on 31st March, 1958. The petitioner's claim for exemption rests on these stocks having been after that date sold to assessable dealers in the State. The appeal against the aforesaid claim being disallowed was filed before the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Kottayam; but the petitioner failed. The further appeal before the Sales Tax Appellate Tribunal has also been disallowed. Therefore the legal issued raised in the revision petition is "whether the taxing authorities have correctly disregarded sales beyond the assessment year when the notification levied the sales tax only on the last purchaser within the State, and satisfactory evidence has been led to show the revision petitioner not to be suc