Judgment :- VEERASWAMI, C.J. We are of the view that State of Madras v. T.C.M. Society Ltd. has been correctly decided. One of us was a party to the reference, which was made on the view that if the person, who sold the agricultural produce, did so as agent simpliciter, the proceeds of sale would not be liable to charge under the Act. That of course is true. But where the agent himself, as commission agent, is also a dealer, on a strict reading of the proviso to section 2(r), he would not not be entitled to the exclusion from the turnover of sales of agricultural produce, unless he had himself grown the produce on his own land or on land in which he had an interest. There is no dispute here that the assessee for the year 1961-62 was a dealer in chillies; nor is there any dispute that the turnover in dispute, namely, Rs. 63, 743.80 represented sales of agricultural produce. But the bills issued by the assessee unmistakably point to the fact that he had sold the produce in his own right, and as a commission agent, on behalf of his principal who grew the produce. The Tribunal allowed the exclusion of the turnover in the hands of the assessee on the view that since the assessee sold as an agent of the cultivator, the benefit was available to the agent also. The error committed by the Tribunal lay in the assumption that the assessee was a mere agent, who would not be within the scope of the definition of a dealer. A dealer, as defined, includes also a commission agent who, unlike as agent, has the property in the goods sold by him and effects sales in his own right, on behalf of disclosed or undisclosed principals. "Turnover" as defined by section 2(r) is relatable to the sales effected by a dealer and the proviso should naturally be taken to be concerned with the turnover in his hands, and this is also clear from the language of the proviso itself. The word "himself" in the proviso does refer to the dealer in the first part of the definition of the turnover. This is the reasoning in State of Madras v. T.C.M. Society Ltd. also which commends itself to us. The word "himself" in the proviso does refer to the dealer in the first part of the definition of the turnover. This is the reasoning in State of Madras v. T.C.M. Society Ltd. also which commends itself to us. We also agree with the learned Judges in State of Madras v. T.C.M. Society Ltd. that the analogy of section 14A will not be of any assistance in interpreting the proviso to section 2(r).The tax revision case is accordingly allowed with cost, Rs. 100.