VEERASWAMI, J.

This case relates to the assessment year 1956-57. Two items of turnover, a total of Rs. 41, 761-3-3, were included in the chargeable turnover by the departmental authorities, but the Tribunal, on the assessee's appeal, took a different view and deleted both of them. The first item is Rs. 18, 301-3-3. That represents the proceeds of sales effected by two banks with whom the assessee had pledged the goods. After crediting the proceeds towards the debts, the banks paid over to the assessee the balance. The Tribunal, disagreeing with the departmental authorities, was of opinion that in selling the goods the banks did not act as the agents of the assessee, but exercised the pawnee's right under section 176 of the Contract Act, and that even assuming the banks were agents, they should be regarded as dealers liable to pay the tax on the turnover. The second item of Rs. 23, 460 related to what the assessee claimed to be sales of unread newspapers in the course of import. The Tribunal held that the assessee's contention was right.

We are of the view that the Tribunal was right in its opinion on the second item. There was clear evidence, which the Tribunal touched up