1997 (7) TMI 569

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..... sub- rule (14) of rule 32 and form 25? Held that:- Appeal allowed. As these questions have neither been dealt with by the sales tax authorities nor by the High Court. Initially, we thought of deciding these questions here. But, in the absence of material facts, it is not safe to decide these questions in this appeal. In such circumstances, we set aside the order and judgment of the High Court .....

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..... e Act ), claiming exemption on entire turnover for the aforesaid three assessment years. The exemption so claimed was on the basis that ayurvedic herbs are taxable at the point of last purchase in the State by a dealer who is liable to pay tax. The ayurvedic college being the last purchaser, the appellant obtained valuation certificate from the college for quantity of herbs purchased by them and .....

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..... the valuation certificate obtained from the party to whom the goods had been sold was substantial compliance of requirement of sub-rule (14) of rule 32 of the Rules, having regard to the fact that that party, being a Government body, could not fulfil all the requirements of form 25. 2.. Having heard the matter and perused the record, we find the crucial question that arises in the present appeal .....

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