JUDGMENT

Kirpal, J.-The respondent is a registered dealer under the provisions of Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act ) and the only question which arises for consideration in this appeal by special leave is whether it is liable to pay purchase tax under the provisions of Section 6 of the said Act.

2. The respondent had purchase fish oil from un-registered dealers within the State of Karnataka. It, in turn, sold the said oil to M/s. Kalbhavi Venkatarao & Bros. (hereinafter referred to as "Kalbhavi") who purchased the said oil in order to comply with the export order from its buyer in a foreign country.

3. In respect to the assessment year 1.9.78 to 31.8.79, the respondent claimed exemption from payment of sales tax on sales made to Kalbhavi as the export sales of the goods referred to under Section 5(3) of Central Sales Tax Act, 1957. This claim was allowed by the assessing authority but he came to the conclusion that the transaction of respondent of purchasing the fish oil from un-registered dealers would attract the levy of purchase tax under Section 6 of the said Act. Accordingly, the assessment was made, levying purchase tax on the p