RAMANUJAM, J.

Since the petitioner in the two tax case petitions and the appellant in the writ appeal are one and the same person and the points involved are also substantially the same, they are dealt with together.

The facts leading to the writ appeal may first be stated. The appellant is a dealer in sugar candy and confectionery. For the assessment year 1975-76, he has been assessed to sales tax on a total and taxable turnover of Rs. 6, 42, 507.91 and Rs. 7, 364.79 respectively on the basis of the return furnished by him. In the said assessment, the local sales of sugar candy for the period 2nd April, 1975, to 31st March, 1976, amounting to Rs. 5, 93, 298.12 was excluded from the taxable turnover on the ground that sugar candy was not liable to sales tax under the Tamil Nadu General Sales Tax Act, and the balance turnover alone was held liable to tax. Subsequently, on 12th July, 1977, the assessing authority proposed to revise the assessment in exercise of its power under section 16 for bringing the sales turnover of sugar candy to tax at 3 per cent single point under item 9 of the Second Schedule to the Tamil Nadu General Sales Tax Act with effect from 7th July, 1975,