JUDGMENT M.S. Menon, C.J. 1. The petitioner is a dealer in tea. The year concerned is the financial year which commenced on 1st April 1957 and ended on 31st March 1958. 2. On 28th September 1957 the Government of Kerala issued a notification under section 5 (vii) of the General Sales Tax Act, 1125, converting the tax on tea to a single point tax with effect from 1st October 1957 and specifying the taxable point as the first sale in the State by a dealer who is not exempted from taxation under section 3 (3) of the Act. On 1st October 1957 the petitioner had a stock of 693 3/4 lb. of tea which he had apparently purchased in the State prior to that date from dealers who were not exempt from taxation under section 3 (3) of the Act. He sold that stock in the State subsequent to 1st October 1957. 3. The Department and the Sales-tax Appellate Tribunal have proceeded on the assumption that the first sale in the State after the notification is taxable even though that sale as in this case was not the earliest in the sequence of sales within the State. This is clearly incorrect and the contention of the assessee in that behalf has to be upheld. 4. The date on which the notification came into force is of course material in determining the commencement of the liability. But it has nothing to do with the question as to which in a series of sales is the first sale in the State. That will always be the earliest in that series whether it took place prior to 1st October 1957 or subsequent thereto. 5. The notification says : " the first sale in the State" ; not the first sale after any specified date. There are no words or indication to support the conclusion reached by the Department and the Appellate Tribunal. 6. Counsel for the Department drew our attention to Krishnamoorthy, B. P. v. State of Mysore (1962) 13. S.T.C. 436. The decision does not afford any assistance for resolving the controversy before us. In the case it was abundantly clear by apt words and necessary implication that what was taxable was the first sale after the Mysore Sales Tax Act, 1957, came into force. S.T.C. 436. The decision does not afford any assistance for resolving the controversy before us. In the case it was abundantly clear by apt words and necessary implication that what was taxable was the first sale after the Mysore Sales Tax Act, 1957, came into force. That Act came into force only on 1st October 1957, and the Mysore High Court held it is impossible to hold otherwise that the first sale contemplated is the first sale after that date. 7. In the light of what is stated above the T.R.C. has to be allowed and we do so with costs. Advocate's fee Rs. 100.