POPULAR BONE MILLS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THE petitioner has questioned the levy of purchase tax on the "bone" purchased by the petitioner. The question pertains to the years 1980-81, 1981-82 and 1982-83. Though the revision petition is numbered as

(2.) S . T. R. P. No. 22 of 1991 , we are told that the petitioner has paid court-fee governing three revision petitions.

(3.) ENTRY 48 of the Second Schedule refers to "bone meal" and "oil cake". Under the Second Schedule single point tax is leviable on the first or earliest of the successive dealers in the State under section 5 (3) (a ).