2012 (10) TMI 973

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....actor. He has executed certain contract works. It is the contention of the Department that the assessee purchased the jelly and sand from unregistered dealers, therefore, subjected the said items for purchase tax under section 6(1) of the Karna taka Sales Tax Act, 1957, apart from levy of tax on the ready concrete mix. The assessee has also allotted a portion of the contract works to the subcontra....

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....nd also held that no tax is levied on the sand component used in the ready mix concrete. The Revenue aggrieved by the said order has preferred the present revision. 4. The following substantial questions for law are framed for consideration: "(a) Whether the Tribunal is right in the facts and circumstances of the case in holding that the respondent is not liable to pay tax under section 6(1)....

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....nd proper. 6. However, the assessee accounted towards the purchase of sand from unregistered dealers. Therefore, levy of purchase tax on sand component would be sound and proper and contra-finding of the Tribunal is set aside. 7. With regard to resale tax, the material produced before the Tribunal and before the authorities below, which states that the sub-contractor has been given due deduction....