M. RAMA JOIS, J. - The question of law which arises for consideration in this revision petition resented under section 23(1) of the Karnataka Sales Tax Act, 1957, is whether or not safety fuse falls within entry 81-B of the Second Schedule to the Karnataka Sales Tax Act and consequently liable to tax at the rate of 6 per cent single point.

2. The facts of the case, in brief, are these : The petitioner is an assessee registered under the Karnataka Sales Tax Act, 1957 ("the Act", for short). The assessment period is the year ending 30th June, 1984. The turnover of the petitioner relating to safety fuse during the assessment year was Rs. 97,470.90. The petitioner claimed exemption from payment of tax on the said turnover on the ground that he was a second and subsequent dealer and as safety fuse comes under entry 81-B of the Second Schedule to the Act only 6 per cent tax at single point was leviable and therefore this turnover should be exempted from payment of tax. The assessing authority accepted the plea of the petitioner. But the Deputy Commissioner in exercise of his suo motu revisional jurisdiction under section 21 of the Act, revised the order on the ground that safety