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TMI Blog1981 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the Member, Additional Sales Tax Tribunal, to state a case and refer the following question for the opinion of the court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, was correct in allowing tax relief to the opposite party (assessee) in respect of the purchases of groundnut amounting to Rs. 1,25,173.81?" 2.. The assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form D has been furnished for the entire amount. The entry under serial No. 56 and the declaration in form D are to the following effect: "Serial No. 56. Raw materials, i.e., The exemption shall be allowed for a goods which directly period of five years from the date go into the composifrom which such registered dealer has tion of the finished started production, provided that he products, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase from a grower. Admittedly, in the instant case the purchases were not from registered dealers. Indisputably, the liability to pay purchase tax is on the assessee when he buys the goods from even growers. The intention in providing the exemption for five years is obviously to help new industries, and the scheme contemplates of a declaration not to be given to the selling registered dealer but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s leviable, to avail exemption, the declaration has to be furnished along with the return. The submission of the learned standing counsel is wholly untenable. 4.. Our answer to the question referred, therefore, is against the revenue and we must hold that on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct in allowing tax relief to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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