MAHENDRA PERFUMERY WORKS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This arises out of the order of the Tribunal dated September 27, 1979 in S.T.A. No. 177 of 1979.

(2.) The assessee-firm are manufacturers and dealers in agarbathi. The firm was assessed to tax under section 6 in respect of its purchase turnover in raw agarbathis for the year 1975-76. Assessee challenged this assessment in appeal before the Deputy Commissioner of Commercial Taxes as also in further appeal before the Tribunal and both the appellate authorities confirmed the assessment of the disputed purchase turnover. Being aggrieved by the order of the Tribunal, the assessee has come up by way of this revision petition.

(3.) The disputed turnover relates to the purchases of raw agarbathi by the assessee from unregistered dealers. The said raw agarbathis are subjected to further processing by the assessee by dipping them in scented solution so as to bring out a new product of different grades and standards for being marketed as scented agarbathis. The assessing officer, being satisfied that the provisions of section 6 was applicable to the case, brought the said purchase turnover to tax.