( 1. ) IN this writ petition, the petitioner is challenging the order of the Divisional Deputy Commissioner of Sales Tax, Jabalpur, in revision, affirming the order of assessment of the Sales Tax Officer, Jabalpur, disallowing the claim of the petitioner for deduction of tax, subject to goods under Section 2 (r) (ii) of the Madhya Pradesh General Sales Tax Act, 1958, and under notification dated October 11, 1977, under the Central Sales Tax Act, 1956.

( 2. ) THE petitioner is a registered firm, carrying on the business of purchase of dolomite from registered dealers and it is also registered as a dealer under both the Acts. The petitioner purchases dolomite in the form of lumps from registered dealers on payment of tax at full rate within the State. The lumps are then crushed and the chips and powder, which are obtained, are sold to various glass manufacturers within and outside the State. The petitioners follow the calendar year. The relevant period of assessment is May 23, 1981 to December 31, 1981. In the quarterly returns submitted by it under the State Act and the Central Act, the petitioner claimed that sales were of tax-paid goods and no tax was, therefore, payable