RAMAKRISHNAN, J.

This revision case is directed against the order of the Sales Tax Appellate Tribunal, Madras, in T.A. No. 1449 of 1961. The assessee is Messrs Zackria Sons Private Limited, Government and Public Auctioneers in Madras. They were engaged by the authorities of the Women's Christian College, Madras, to auction the superstructure of a building belonging to the college called "Riverlands Bungalow". The terms of the agreement are found in the conditions of sale announced by the auctioneers and we will presently refer to them. The auction was held on 1st November, 1959, and the highest bidder was Madar Sahib for Rs. 18, 500. A bill was issued to the auction purchaser for the amount less the advance deposited on the date of auction and the auctioneers received the amount from the bidder in full. The department assessed the auctioneers on the abovesaid bid price as representing a sale and regarding the auctioneers as "dealers". The appeal to the Appellate Assistant Commissioner and the further appeal to the Sales Tax Appellate Tribunal were rejected and they have come to this Court in revision.

The main terms of the agreement between the assessee, the firm of aucti