STATE OF KARNATAKA Vs. GANAPATHY RAMAN

JUDGEMENT

(1.) The State has approached this Court seeking revision of the order of the Appellate Tribunal, whereby, the Appellate Tribunal held that the respondent-dealer was not liable to any penalty under section 5(3-B) of the Karnataka Sales Tax Act, 1957 ("the Act", for short). The assessment years covered in these revision petitions are 1977-78 to 1982-83.

(2.) The respondent is a dealer in synthetic resin, bearing the trade names of "Indamine" and "Indamine Super". One of the ingredients or the component part of these products is "formaldehyde". At the relevant points of time, the Act had the following provisions, which are relevant here :

(3.) Form No. 37 is the prescribed form in which the declaration referred in sub-section (3-A) is to be filed. It requires the dealer to declare the purpose for which he purchases the goods in question.