SRINIVASAN, J.

Certain common questions arise in these petitions. The assessments in question are under the Central Sales Tax Act for the year 1957-58. In order to understand the points in controversy, the facts relating to one petition will be set out. Though there are minor differences in the details relating to the other petitions, the questions for determination are not different.

T.C. No. 108 of 1959. - The assessee manufactures matches and sells the product of his factory both inside the Madras State and to dealers outside the State. He is a registered dealer under the Central Sales Tax Act. According to the petitioner, when he sells the matches, he invoices only the sale value of the matches, that is to say, he does not include in the invoice the excise duty which is payable on the goods. He prepares a separate debit note on the buyer for this excise duty and collects that amount from the buyer. In respect of the turnover, the petitioner returned a net turnover of only Rs. 4, 43, 000 and odd, representing the sale price of the matches, exclusive of the excise duty paid by him, and deducting also the freight charges incurred. A sum of Rs. 10, 85, 300 had been paid b