JUDGMENT S. SANKARASUBBAN, J. – The above T.R.C. is filed against the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, in T.A. No. 965 of 1991. Revenue has filed this revision under section 41 of the Kerala General Sales Tax Act, 1963. Assessee in this case has filed return. In the assessment in question the assessing authority levied turnover tax on Rs. 48,29,120. This was questioned in appeal. But the appeal was dismissed. The point raised in the appeal was whether the levy of turnover tax on Rs. 48,29,120 under commission sales is justified or not ? The assessee has effected sales for Rs. 48,562.50 through commission agent "Senthil Trading Company, Kozhikode", who is a registered dealer under the Kerala General Sales Tax Act, 1963. The agent collected tax on the turnover and paid it to the Assistant Commissioner, Special Circle, Kozhikode. A certificate to that effect was issued by the agent. The sale was taxable as the first sale but exempted from the turnover of the assessee and the tax has been collected and paid by the agent. The assessee contended in the second appeal before the Tribunal that Rs. 48,29,120 represents turnover of local sales of taxable goods at the point of first sale within the State sold locally by the assessee through its selling agents and tax has been paid by the agent on such turnover on behalf of the assessee. There is only one sale and that sale being taxable on which tax is collected and paid it at the first point within the State. The Tribunal came to the conclusion that the sale was done by the agent for and on behalf of the assessee. Therefore, the transactions were only first sale on which tax has been collected. On that reasoning the Tribunal finally concluded that the turnover tax cannot be levied on such turnover. It is against that the Revenue has filed this revision. According to the Revenue, the commission agent is a dealer and there is sale to the commission agent and hence, turnover has to be included in the turnover of the assessee. We heard learned Government Pleader for the Revenue and learned counsel for the assessee-respondent. The Tribunal in the order impugned, found the following facts : The assessee has effected sales of Rs. 48,01,562.50 through commission agent "Senthil Trading Company, Kozhikode". We heard learned Government Pleader for the Revenue and learned counsel for the assessee-respondent. The Tribunal in the order impugned, found the following facts : The assessee has effected sales of Rs. 48,01,562.50 through commission agent "Senthil Trading Company, Kozhikode". The agent collected tax on the turnover and paid it to the Assistant Commissioner, Special Circle, Calicut. A certificate to that effect was issued by the agent which is available in the assessment records. The agent collected tax and paid for and on behalf of the assessee. The sale was taxable as first sale but exempted from the turnover of the assessee as tax has been collected and paid by the agent. The Tribunal held that the agent was dealing only for and on behalf of the principal. Therefore tax cannot be levied on such turnover. The concluded fact in this case is that the agent of the assessee sold goods on behalf of the principal. There was no sale by the assessee to the agent. In the above view of the matter, we agree with the Tribunal and uphold the order passed by the Tribunal. T.R.C. is dismissed. Petition dismissed.