Judgment :- VEERASWAMI, J. On the facts found, Ramalakshmana and Company v. State of Madras clearly applies. On the identical turnover, tax has been levied and collected from the principal. The transactions are one and the same and should bear but one tax. There is therefore no force in the contention for the State on this matter. As regards the penalty, S. G. Jayaraj Nadar & Sons v. State of Madras is against the State. The tax case is dismissed.