SRINIVASA IYENGAR, J.

( 1 ) THE petition-firm is a registered dealer under the Karnataka Sales Tax Act. Among other articles, it deals in rexine cloth. An assessment to sales tax, for the year 1976-77,. e. , from 24th october, 1976, to 11th November, 1977, was made by the Commercial Tax Officer. The Deputy commissioner of Commercial Taxes being of the view that the assessment in regard to certain matters was erroneous and prejudicial to the interest of revenue, issued a notice under section 21 (4) of the Karnataka Sales Tax Act to the petitioner to show cause why the assessment should not be revised. The notice was in relation to two items. The Commercial Tax Officer had made an assessment at a concessional rate under section 5 (3-A) in respect of certain goods supplied to m/s. Bangalore Body Builders. He had done so on the basis of the production of the declaration in form No. 37 issued by the said purchaser. But the Deputy Commissioner of Commercial taxes was of the view that this is erroneous as according to him the goods worth Rs. 590. 40 purchased by M/s. Bangalore Body Builders had been used in the works contract. The other item referred to in the notice was a turnover of Rs

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