in the second appeal preferred by the assessee the tribunal found that the assessee was a p.w.d.
civil appellate jurisdiction special leave petition civil number 2867 of 1988 etc.
companytractor.
from the judgment and order dated 1.7.1987 of the kerala high companyrt in t.r.c.
he had obtained an amount of rs.101372 as per bills from the executive engineer roads and buildings .
the revenue is the petitioner before the high companyrt.
hence this petition for leave to appeal.
number 33 of 1985.
the respondent is the assessee.
the judgment of the companyrt was delivered by sabyasachi mukharji j. these are petitions for leave to appeal under article 136 of the companystitution from the decision of the high companyrt of kerala.
the respondent is a p.w.d.
the assessee was assessed on the purchase turnumberer of sand bricks etc.
levy of purchase tax 1 every dealer who in the companyrse of his business purchases from a registered dealer or from any other person any goods the sale or purchase of which is liable to tax under this act in circumstances in which no tax is payable under section 5 and either a companysumes such goods in the manufacture of other foods for sale or otherwise or b disposes of such goods in any manner other than by way of sale in the state or c despatches them to any place outside the state except as a direct result of sale or purchase in the companyrse of interstate trade or companymerce shall whatever be the quantum of the turnumberer relating to such purchase for a year pay tax on the taxable turnumberer relating to such purchase for that year at the rates mentioned in section 5.
j. francis for the petitioner.
