S. R. RAJASEKHARA MURTHY, J.

( 1 ) THE petitioner-firm supplied Polyurethene foam-sheets to various manufactures for use by them as component parts of goods manufactured by them for sale within the State. During the year 1-4-1976 to 31-7-77 the turnover in respect of the foam sheets supplied by the petitioner-Co. , amounted to rs. 12,13,614-40 Ps. The petitioner's turnover in the same goods suppled to others was also returned separately and it was Rs. 14,71,943-27 Ps.

( 2 ) THESE gdods were liable to tax under entry 16 of Sch. II to the Karnataka Sales Tax Act at 12% under Section 5 (3a) of the Act during the relevant period.

( 3 ) IN respect of the goods, which were sold to a registered dealer for use by the latter as component parts, they were subjected to leby at a concessional rate of 3% under Section 5 (3a) of the Act.

( 4 ) THE Assessing Officer made an order of assessment scrutinising the declarations filed by the dealers to whom the goods were sold and taxed the turnover under Section 5 (3a) of the Act at 3%. The supplies made to others of the same goods, was however taxed at 12%. The assessment was completed by the Assessing Officer on 27-8-1977 and the petitioner was given

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