1980 (8) TMI 182

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....firm is a registered dealer under the Karnataka Sales Tax Act. Among other articles, it deals in rexine cloth. An assessment to sales tax, for the year 1976-77, i.e., from 24th October, 1976, to 11th November, 1977, was made by the Commercial Tax Officer. The Deputy Commissioner of Commercial Taxes being of the view that the assessment in regard to certain matters was erroneous and prejudicial to ....

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....ch had been exempted from the tax by the Commercial Tax Officer. The Deputy Commissioner of Commercial Taxes was of the view that this exemption was contrary to law. The petitioner is challenging the said notice issued by the Deputy Commissioner of Commercial Taxes dated 31st August, 1979 (exhibit A). It is contended by Sri B.P. Gandhi, the learned counsel for the petitioner, that the notice is....

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.... the declaration in form No. 37 issued by the purchaser. Under section 5(3-A), a dealer in order to be entitled to the concessional rate has to produce such a declaration and once he produces such a declaration, he should be entitled to the concessional rate. Merely because the purchaser subsequently misapplies or misuses the goods for the purpose other than for which it had been intended, the sel....