One of the lines of business of the petitioner-assessee was to convert the scrap metal entrusted to him into sheets and rings for the customers. In the assessment year 1955-56, the petitioner collected from his customers a sum of Rs. 87,118-14-6 as labour charges for the supply of finished copper and brass-sheets and rings. The Department held in effect that there must have been a purchase of the scrap metal from the customers, and that the subsequent transaction was a sale of the brass and copper sheets and rings. The Department estimated the turn-over of the second transaction at three times the labour charges, and, on an estimated turnover of Rs. 2,61,356-11-6, the petitioner was assessed to sales tax. On appeal, the Commercial Tax Officer confirmed that assessment. The Tribunal confirmed that assessment when the assessee appealed to the Tribunal. The assessee thereupon applied to this Court, under section 12-B of the Sales Tax Act to set aside the assessment on this item of his turnover which, it should be remembered, was ultimately sustained by the Tribunal.

At one stage, learned counsel for the petitioner-assessee contended that, if the Department and the Trib