The respondent had purchase fish oil from un registered dealers within the State of Karnataka.
The decision of the Tribunal was challenged by the respondent in a Revision Petition filed in the High Court.
An appeal was filed before the Deputy Commissioner of Commercial Taxes, Mangalore by the respondent but without success.
It, in turn, sold the said oil to M s. Kalbhavi Venkatarao Bros. hereinafter referred to as Kalbhavi who purchased the said oil in the order to companyply with the export from its buyer in a foreign companyntry.
In respect to the assessment year 1.9.78 to 31.8.79, the respondent clamed exemption from payment of sales tax on sales made to Kalbhavi as the export sales of the goods referred to under Section 5 3 of Central Sales Tax Act, 1957.
KIRPAL, J. The respondent is a registered dealer under the provisions of Karnataka Sales Tax Act, 1957 hereinafter referred to as the Act and the only question which arises for companysideration in this appeal by special leave is whether it is liable to pay purchase tax under the provisions of Section 6 of the said Act.
This claim was allowed by the assessing authority but he came to the companyclusion that the transaction of respondent of purchasing the fish oil from un registered dealers would attract the levy assessment was made, levying purchase tax on the purchase of fish oil, made by the respondent which, in turn, had been sold to Kalbhavi.
