VEERASWAMI, J.

These cases raise the question of the scope of entry 47 in Schedule I to the Madras General Sales Tax Act, 1959, more specifically whether the entry includes furnace oil. Besides, certain subsidiary questions also arise, which in most part are covered by authority. The assessee is the Burmah Shell Oil Storage and Distributing Company of India, Limited, which has been assessed to sales tax for the assessment year 1964-65. In the first of these cases, there are four items of turnover, a sum of Rs. 2, 08, 52, 235.42 representing the turnover of sales of furnace oil, Rs. 22, 234.59 being the turnover of canteen sales, Rs. 1, 97, 917.20 representing sales of publicity materials, and the last a sum of Rs. 29, 660.00 being the aggregate sales of scrap. In respect of the turnover of sales of publicity materials, a penalty of Rs. 1, 000 was levied on the ground that there was a failure to return that amount. The assessing officer considered that furnace oil fell within the ambit of item 47 and brought them to tax at 6 per cent. On the view that the other items of turnover constituted sales in the course of business, they too were charged to tax. The assessee has fa