1983 (8) TMI 306

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..... ear 1974-75. 2. The only dispute in this revision is as to whether the assessee is entitled to claim exemption of payment of sales tax on the purchases made by him amounting to ₹ 47,808/- on the ground that these purchases were made from dealers who had themselves paid the sales tax. 3. The assessee's claim for exemption has been negatived on the ground that the assessee failed to prod .....

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..... issioner of Sales Tax v. Kailash Trading Co., (Supra) and held that even in the absence of the dealer furnishing Form III-C (2), the assessee could get exemption by furnishing other documentary evidence on the purchases made by him. 4. As the matter is of considerable importance, the controversy deserves to be decided by a larger Bench. Let the papers be laid before Hon'ble the Chief Justice .....

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