RAMANUJAM, J.

As the point involved in all the above cases are the same, they are dealt with together. The respondents in all the five cases are the same. They were assessed under the Madras General Sales Tax Act in respect of certain transactions for the years 1959-60, 1960-61 and 1961-62 under section 16 and for the years 1962-63 and 1963-64 under section 12. In all these years, the respondents had been assessed as agents of their non-resident principal, the Titaghur Paper Mills Company Limited, Calcutta, in respect of sales of paper said to have been effected by them. The respondents, however, contended before the assessing as well as the appellate authority that the sales of paper have been effected directly by their principal, the said paper mills, to the various purchasers in this State and that the mere fact that they have taken delivery of the consignment and distributed the same to the various purchasers will not make them sellers in respect of those sale transactions. The respondents' claim that they have not effected any sales to the purchasers in this State and that it is only the paper mills which sold the goods in question to various purchasers in this Stat