GOVINDA BHAT, J. ( 1 ) THESE are three revision petitions preferred by an Assesses under s. 23 of the Mysore Sales Tax Ad, 1857, hereinafter called the Act, and they relate to the assessment years 1963-64, 1964-65 and 1965-66. The assessee sold in the course of inter-State trade gingelly seeds purchased in the State of Mysore. In respect of some of the purchases the assessee was the first purchaser and in respect of the rest, the second purchaser. Gingelly seeds are declared goods in respect of which a single point tax is levied under S. 5 (4) of the Act. The asessee's turnover as second purchaser with which we are concerned were as follows :