2012 (10) TMI 973

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..... the Department that the assessee purchased the jelly and sand from unregistered dealers, therefore, subjected the said items for purchase tax under section 6(1) of the Karna taka Sales Tax Act, 1957, apart from levy of tax on the ready concrete mix. The assessee has also allotted a portion of the contract works to the subcontractor and the assessing officer while assessing the turnover of the sub .....

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..... he ready mix concrete. The Revenue aggrieved by the said order has preferred the present revision. 4. The following substantial questions for law are framed for consideration: (a) Whether the Tribunal is right in the facts and circumstances of the case in holding that the respondent is not liable to pay tax under section 6(1) of the KST Act on the purchase of jelly and sand pur chased from the .....

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..... sand from unregistered dealers. Therefore, levy of purchase tax on sand component would be sound and proper and contra-finding of the Tribunal is set aside. 7. With regard to resale tax, the material produced before the Tribunal and before the authorities below, which states that the sub-contractor has been given due deduction of the resale tax. The contention that the Department is trying to .....

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