R. RAMAKRISHNA, J.

( 1 ) THIS S. T. R. P. is filed under section 23, sub-clause (1) of the Karnataka Sales Tax Act, 1957, against the order dated January 9, 1985, passed in S. T. A. No. 798 of 1980 on the file of the karnataka Appellate Tribunal at Bangalore, confirming the order dated September 11, 1979, in appeal No. AP/147/79-80/2480 on the file of the Additional Deputy Commissioner of commercial Taxes (Appeals), Bangalore City Division, Bangalore, confirming the order dated march 31, 1979, passed by the Commercial Tax Officer, XVII Circle, Bangalore, for the assessment year April 1, 1977 to March 31, 1978.

( 2 ) THE petitioner is a photographic block-maker who supplied such blocks to his clients according to the specifications and designs of the customers. In relation to the period April 1, 1977 to March 31, 1978, the Commercial Tax Officer, XVII Circle, Bangalore, before whom the petitioner is assessed to sales tax, completed the assessment under the provisions of the karnataka Sales Tax Act, 1958 (hereinafter referred to as "the Act") and levied sales tax on the turnover of sales of blocks. Subsequently, the assessee has filed a revised return of turnover and claimed deduct

Click Here to Read the rest of this document