The Chief Justice.- This appeal arises cut of a suit filed by the appellant in the Court of the Subordinate Judge of Cochin for a declaration that certain orders passed by the Deputy Commercial Tax Officer, by the Commercial Tax Officer on appeal and by the Board of Revenue on revision in respect of sales tax assessment for 1945-46 are illegal ultra vires, unauthorised and opposed to the provisions of the Madras General Sales Tax Act and the rules framed thereunder. The learned Subordinate Judge dismissed the suit and hence the appeal.

The facts of this case can be better understood by first referring to the material provisions of the Madras General Sales Tax Act (Act IX of 1939). and the rules framed thereunder. This Act was amended in 1947 and 1949. But we are concerned in this case with the provisions of the Act as they stood before these amendments. The descriptive title of the Act is:

"An Act to provide for the levy of a general tax on the sale of goods in the Province of Madras." The following definitions in section 2 are important:

"(b) ‘dealer’ means any person who carries on the business of buying or selling goods.

Explanation (2) The agent of a person resident outside the Pro

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