VENKATARAMA AYYAR, J.

The appellant is a partner of a firm of merchants called 'Indo-Malayan Trading Company' and has been convicted in proceedings taken under Section 15 of the Madras General Sales Tax Act for failure to pay the tax which had been imposed on the said firm. The Indo-Malayan Trading Company carries on the business of purchasing and selling groundnut oil, sago and kirana articles and has its head office in the City of Madras. The usual course of business is that the firm receives orders from merchants in Calcutta for the supply of these articles; the orders are accepted in Madras; the articles are purchased in the local markets and despatched to Calcutta by rail or steamer. The relative railway receipts or bills of lading are taken in the name of the sellers and so are the insurance policies. They are then forwarded to their bankers in Calcutta who deliver the same to the consignees on payment of the price and other charges. During the period from 1st April, 1947, to 31st December, 1947, which is the period of assessment concerned in these proceedings the turnover of such transactions amounted to Rs. 37, 75, 357. The point for decision is whether sales tax