RAJAGOPALAN, J.

This application for revision arises out of the assessment proceedings for 1952-53 under the provisions of the Madras General Sales Tax Act. The assessment was completed on 31st March, 1954.

The petitioner, the Indian Coffee Board, is a statutory body constituted under the provisions of the Coffee Market Expansion Act, VII of 1942. The scope of Act VII of 1942 was explained in Indian Coffee Board v. State of Madras where it was held that despite the statutory composition the Board was a dealer as defined by section 2(b) of the Madras General Sales Tax Act, (hereinafter, referred to as the Act). The learned counsel for the petitioner, however, represented that he was not accepting as correct the decision in Indian Coffee Board v. State of Madras But as a decision of a Division Bench of this Court, it is an authority which we are bound to follow. It is on the basis of the liability of the petitioner as a dealer within the meaning of the Act that we shall consider the several heads of assessment, to the inclusion of which in the turnover the petitioner objected unsuccessfully before the Appellate Tribunal. Despite the contention, that the petitioner was not a