1995 (11) TMI 403

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..... e Tax Act (briefly, "the Act") for the assessment year 1975-76. Undisputed facts are that the petitioner was granted a recognition certificate (annexure "1" to the writ petition) to purchase raw material, i.e., oil seed for the manufacture of oil at a concessional rate. An assessment order relating to the assessment year 1975-76 was made on March 28, 1978, without bringing khali, which is a resi .....

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..... section 4-B which has been omitted with effect from May 14, 1994 at the relevant time, in so far as material, was that where a dealer, in whose favour a recognition certificate has been granted under sub-section (2), purchases any goods for use in the manufacture or packing of any notified goods without payment of tax or by paying tax at a concessional rate of less than four per cent and such noti .....

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..... ". These facts are not disputed by the Standing Counsel. We are, therefore, of the view that sub-section (6) of section 4-B cannot be said to have been violated, inasmuch as the notified goods have not been sold by the petitioner outside the State in view of sub-section (6) of section 4-B. Simply because the petitioner effected consignment sales of khali which is a residue only and not covered by .....

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