1989 (1) TMI 327

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....unal in regard to the footwear business for the assessment year 1979-80, the assessee has preferred this revision. Heard the parties and considered the facts.   In this case the dispute primarily relates to the sales of shoes of Rs. 56,000 sold from 1st May, 1979 to 31st March, 1980. It may be mentioned that up to 30th April, 1979 footwear was taxable at the point of sale to the consumer. ....

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....udicial) held that the tax was leviable under section 3-D(2) of the Sales Tax Act which provides that in respect of any sale of goods notified under sub-section (1) of section 3-D shall be assessed at the same rate as notified under subsection (1) if the purchaser is a person other than a registered dealer. In this case the assessee sold goods to person other than unregistered dealers. In view ....