SETHURAMAN, J.

These revision petitions have been filed by the assessee, a co-operative society, and they relate to the assessment years 1959-50, 1960-61 and 1961-62. The assessee was assessed for the assessment years 1959-60 and 1960-61 on a taxable turnover of Rs. 12, 49, 628.96 and Rs. 24, 26, 609.87 respectively. Out of the said turnover the assessee disputed a turnover of Rs. 12, 06, 990.35 for the year 1959-60 and a turnover of Rs. 24, 08, 705.83 for the year 1960-61. For the assessment year 1961-62 the assessee was assessed on a taxable turnover of Rs. 31, 31, 177.88 as against Rs. 24, 85, 999.25 reported by the assessee. In that year, there was a disputed turnover of Rs. 6, 43, 194.33. The main contention raised by the assessee-society against the above assessments to tax was that, in respect of the sales covering the turnovers in dispute for all the three years, the society merely acted as an intermediary, bringing together the agriculturist-principals and the respective purchasers is auction held in the presence of the members and that the society did not actually do any business of purchasing or selling to make itself liable to assessment under the Tamil Nadu General Sales Tax Act, 1959. This contention was negatived by the assessing authority and also by the appellate authority. The matter thereafter came on appeal before the Sales Tax Appellate Tribunal for all the three years and the Tribunal passed a common order on 12th May, 1972. In the course of its order, after considering the modus operandi and also the rules and regulations of the society, the Tribunal came to the following conclusion

"As rightly discussed by the authorities, the turnover acquired by the agent in such circumstances as above is as a result of having dominion over the goods of the principal with authority to transfer the property in such goods. The transactions should there be considered as that of the turnover of the society and it cannot be considered as the turnover of the principals." *

The result was that the Tribunal confirmed the assessment of the disputed turnover for all the three years. It is this order of the Tribunal that is now challenged in the present revision petitions.

The short question that arises for consideration is, whether the assessee is a dealer within the meaning of section 2(g) of the Tamil Nadu General Sales Tax Act, 1959. The definition of "dealer", so far as is materials, runs as follows :

"'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes .......

(iii) a commissioner agent, a broker or a del credere agent, or an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal; .......

Explanation (1). - A society (including a co-operative society), club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes of this Act." *

After the enactment of this provisions, this court was concerned with the assessment of the assessee itself in State of Madras v. Tiruchengode Co-operative Marketing Society Ltd. In that case, in dealing with a similar contention of the Government Pleader, it was pointed out by this court as follows :

"The learned Government Pleader, appearing for the State, points out that under the definition in section 2(g)(iii) of the 1959 Act, a commission agent, a broker or a del credere agent, or an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any pri