1985 (9) TMI 314 - SUPREME COURT

Whether the resales effected by the assessee were sales within the State?

Held that:- Appeal allowed. As the assessee resold the goods within the State as mentioned in the declarations in form No. S.T. 17 furnished by the assessee to the selling dealers and it cannot be said that the assessee used the goods for a purpose other than that mentioned in the declarations. We must therefore allow these appeals and set aside the assessments made on each assessee to the extent that the assessments sought to include in the taxable turnover the purchase price paid by the assessee in respect of the goods purchased against declarations in form No. S.T. 17 furnished to the selling dealers. The respondents will pay to the assessee in each appeal costs throughout including the costs of the appeal.