RAMANUJAM, J.

The only question that arises in this tax case is as to whether the assessee is entitled to delete a sum of Rs. 3, 94, 543.50 from the turnover as determined by the authorities on the ground that the said sum represented the sales tax collections made. The assessee's claim was rejected by the assessing authority, and the said sum was also treated as part of the turnover and brought to charge under the Tamil Nadu General Sales Tax Act. The assessee's appeal before the Appellate Assistant Commissioner having failed, there was a further appeal to the Tribunal. The Tribunal took the view that factually the assessee has charged an inclusive price for the goods sold by him without separating the sales tax from the contract price and that even otherwise the legal position was clear that the sales tax collected formed part of the turnover as defined under the Act. This view of the Tribunal has been challenged before us. The assessee is a dealer selling tea all over India. It is only a wholesaler, and it does not sell tea in retail. It has got various retail dealers to whom the consignments of tea are sold at the wholesale rates fixed already and shown in the price