1994 (11) TMI 393

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..... Jute is taxable at the point of last purchase in the State at the rate of 4 per cent of the turnover. The turnover of the petitioner-mill included last purchase of jute which was intended for consumption in the mill. It relates to the assessment year 1980-81. Against the assessment made by the Commercial Tax Officer, the petitioner filed an appeal before the Deputy Commissioner, Visakhapatnam, un .....

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..... st purchaser. We are afraid, we cannot accede to the contention of the learned counsel for the petitioner. The fact remains that the petitioner purchased the goods for purposes of consumption in the mill. Due to some supervening events, the petitioner sold the stock of jute in subsequent years. That could not determine the question whether the petitioner was the last purchaser or not in the releva .....

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