1This batch of three revision petitions, seeks to vacate the petitioner having been charged tax on sales of kerosene oil, in the assessment years 1953-54, 1954-55 and 1957-58. The claim for the exemption from the tax on the aforesaid sales, had been made on the basis of the dealer's being only the agent, and having earlier registered as such; but the claim had been rejected on the ground of the sales not being on behalf of Caltex India, Ltd., because of the petitioner's having bought the oil from the aforesaid concern earlier. The petitioner has, for the assessment year 1953-54, claimed exemption on Rs. 8,45,905-9-6 out of the total turnover of Rs. 17,63,726-11-0, on the ground of the amount representing, sales of kerosene as commission agent for Caltex India Ltd. As regards the next assessment year 1954-55, the amount asked to be exempted is Rs. 7,49,804 nP 84; and so far as the assessment year 1957-58 is concerned, Rs. 4,17,151 nP. 33 has been requested to be excluded for the same reason. The written agreement, which the petitioner asserts to be of agent, is dated June 1, 1952; but mentions the document to be kerosene sales agreement. It is not disputed that the petitioner's lice