(1.) The petitioner was carrying on business in chillies as a commission agent of his principals. The transaction relating to the sale of chillies was chargeable to sales tax under the provisions of the Mysore Sales Tax Act, 1957, at the purchase point as can be seen from the 5th item of Schedule three to that Act. But by the order of assessment which the concerned assessing authority made with respect to the year 1959-60 on the turnover relating to chillies, the petitioner was called upon to pay the tax although he was the seller and not the buyer.
(2.) So, under rule 38 of the Mysore Sales Tax Rules, the petitioner sought a rectification of the assessment since he was only a commission agent who sold chillies on behalf of his principals, and so could not be called upon to pay sales tax which had to be paid only by the purchaser to whom he sold the chillies.
(3.) The assessing authority dismissed the application and the Deputy Commissioner dismissed the revision petition which was presented to him under section 21 of the Act. The appeal to the Sales Tax Appellate Tribunal was also dismissed.