K. SHIVASHANKAR BHAT, J. - The petitioner has questioned the levy of purchase tax on the "bone" purchased by the petitioner. The question pertains to the years 1980-81, 1981-82 and 1982-83. Though the revision petition is numbered as S.T.R.P. No. 22 of 1991, we are told that the petitioner has paid court-fee governing three revision petitions.

There is no dispute that the petitioner purchased the bone and thereafter bone meal was prepared out of the bone purchased and it was sold. There is also no dispute that the petitioner paid tax in respect of sales turnover of bone meal at 2 per cent. The revisional authority revised the order of the assessing authority and directed that the turnover of the bone purchased by the petitioner also should be taxed having regard to entry 13 of the Third Schedule to the Karnataka Sales Tax Act, 1957 ("the Act", for short).

Entry 13 of the Third Schedule refers to "bones and horns". In respect of the goods stated in the Third Schedule the tax is a single point purchase tax under section 5(3)(b) at the rate stated in the Third Schedule. There is no dispute that the petitioner is a last purchaser of the "bone" in the State.

Entry 48 of the Sec