VEERASWAMI, J.

To a considerable extent, our task in these petitions is lightened, because of two recent judgments of the Supreme Court, which cover two of the substantial points argued in them.

In T.C. No. 8 of 1964, which relates to the assessment year 1961-62, the assessee, who is the petitioner, disputed the tax on five items of turnover, before the Tribunal. The assessing authority determined the net turnover to be Rs. 1, 57, 105.71 of which Rs. 1, 47, 979.71 was held liable to tax at one per cent. and the balance of Rs. 9, 126 at seven per cent. The turnover charged to the higher rate related to two sales both dated 29th December, 1959, one for Rs. 4, 590 and the other for Rs. 4, 536 made by the assessee to a purchaser in the State of Kerala. In respect of the aggregate turnover of the two sales, a single declaration in Form C was filed before the assessing authority along with the connected monthly return. But when the assessing authority indicated to the assessee that the declaration was not in compliance with the proviso to rule 10(1) of the Central Sales Tax (Madras) Rules, 1957, he obtained fresh but separate declarations in C Form for each of the two sales and