VEERASWAMI, J.

The matter relates to the assessment year 1961-62 and to a turnover of Rs. 71, 225.21. According to the assessee, who is the petitioner, this turnover consisted of sales of component parts in respect of which he filed declaration in Form XVII at the time of check of accounts and before the final order of assessment was made. He claimed that the sales were chargeable to tax at the concessional rate of one per cent. under section 3(3) of the Madras General Sales Tax Act. The revenue as well as the Tribunal declined to allow the claim and they have agreed in charging the turnover at six per cent.

The only point, therefore, is whether the turnover was chargeable only as claimed by the petitioner. The view of the revenue as well as the Tribunal was that inasmuch as the declarations in Form XVII were not attached to the monthly returns submitted by the petitioner, they had to be ignored with the result that section 3(3) would be inapplicable. This view is clearly wrong. Section 3(3) reads :

"Notwithstanding anything contained in sub-section (1) of sub-section (2), the tax payable by a dealer in respect of any sale of goods mentioned in the First Schedule by such d