Govinda Menon, J.-This appeal arises out of a suit for the recovery of a sum of Rs. 10,485-3-4 collected by the Government of Madras as sales-tax from the plaintiff for the year 1945-1946, on the ground that such collection was ultra vires and illegal, because the export trade of the plaintiff during that period was not assessable to any sales-tax prior to the amendment by Act XXV of 1947.

In the plaint, a list of several exports giving the names of the constituents and the net turnover deducting the freight, and the nature of the contracts have been given and it is stated that the order of assessment of exports detailed there was wholly ultra vires and beyond the powers of the Government. The lower Court agreed with the contentions raised by the plaintiff with regard to a refund of the sum of Rs. 10,325 and decreed the suit to that extent. The State of Madras, through the District Collector, Tirunelveli, is the appellant herein.

Exhibit A-7 contains a list of exports to various foreign countries and the amount of money for which each transaction was entered into. There are 17 transactions listed therein to the total tune of over Rs. 10 lakhs. Items 1 to 5 in that document deal with

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