SRINIVASAN, J.

The assessee is a dealer in hides and skins and the assessment is in respect of the assessment year 1957-58 under the Central Sales Tax Act. The department brought to tax a turnover of Rs. 4, 36, 526 at one per cent. under section 8(1) of the Act and a turnover of Rs. 1, 15, 928 at two per cent. under section 8(2) of the Act. The petitioners objected to the levy under the Central Sales Tax Act contending that the relevant provisions of that Act had not been brought into force by a proper and valid notification and that the levy of tax at two per cent. under section 8(2) of the Act is illegal being discriminatory. These contentions failed before the Sales Tax Appellate Tribunal and the same contentions are now pressed before us.

Originally the petitioners appear to have claimed that they were only agents in putting through the sale transactions, and that, therefore, no inter-State sales were involved. This contention was examined and found to be not established and that contention has now been abandoned.

We have in T.C. Nos. 171 to 173 of 1960 (Since reported as K. Mohamed Elias and Co. and Others v. The State of Madras separately dealt with the question of t