JAGADISAN, J.

The petitioner is a firm of dealers carrying on business in "pump sets" machinery at Madras. They were assessed by the Joint Commercial Tax Officer, Harbour I, on the net turnover of Rs. 1, 02, 377, under the Central Sales Tax Act, for the year 1959-60. Of this turnover, Rs. 62, 342 was held liable to tax at the rate of 1 per cent. and Rs. 40, 035 to tax at the rate of seven per cent. They preferred an appeal before the Appellate Assistant Commissioner of Commercial Taxes, Madras, claiming that of the turnover of Rs. 40, 035, Rs. 34, 215 should be taxed only at the rate of one per cent. The Joint Commercial Tax Officer had levied the tax at the rate of seven per cent., as the petitioner did not file the original C Form as required by the Act and the rules framed thereunder in respect of a few transactions, and as the C Forms filed in respect of a few transactions were not duly and properly filled up. The petitioner produced certain letters before the appellate authority alleged to have been written from non-resident buyers outside the State to whom goods were sold, but the appellate authority declined to act upon them. The petitioner's appeal was dismissed.