1981 (10) TMI 157

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....t, 1947 (hereinafter referred to as the "Act"), this Court by order dated 10th January, 1979, directed the Member, Additional Sales Tax Tribunal, to state a case and refer the following question for the opinion of the court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, was correct in allowing tax relief to the opposite party (as....

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....und the case has been stated in terms of our order. 3.. There is no dispute that the declaration in form D has been furnished for the entire amount. The entry under serial No. 56 and the declaration in form D are to the following effect: "Serial No. 56. Raw materials, i.e., The exemption shall be allowed for a goods which directly period of five years from the date go into the composifrom wh....

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....ted it must necessarily relate to transactions between two registered dealers and would not cover a case of purchase from a grower. Admittedly, in the instant case the purchases were not from registered dealers. Indisputably, the liability to pay purchase tax is on the assessee when he buys the goods from even growers. The intention in providing the exemption for five years is obviously to help ne....