VENKATADRI, J.

The petitioner, who is carrying on business in cotton in Tiruppur filed this writ petition to quash an order dated 16th January, 1963, refusing refund of tax paid by him and another order dated 7th July, 1964, passed by the Board of Revenue rejecting his application for revision preferred against the order dated 16th January, 1963. It is just necessary to state a few facts before I dispose of this writ petition. The matter that led to the filing of this writ petition was an application filed by the petitioner for refund of sales tax paid by him under the Madras General Sales Tax Act. As the petitioner was carrying on business in cotton, he was assessed under the local Act and the point for levy of sales tax is the last purchase if it is within the State. As cotton is declared goods under the Central Sales Tax Act, if the petitioner sells his cotton outside the State, he will again be assessed. In order to avoid injustice, section 4 of the Madras General Sales Tax Act provided by a proviso that an assessee would be entitled to a refund on the tax so levied under the Central Sales Tax Act; that is if he has paid the tax at the last purchase point and if he s