In the result, writ appeal No
Bench: D.V.SHYLENDRA KUMAR,B.S.INDRAKALA
5A, 5B, 5C or 6. It is submitted in this regard that the argument of the assessee that it is exempted but it is still liable to tax, is not an argument 27 that can be accepted as the benefit of no tax liability in the case of assessee or dealers covered by the 2nd and 3rd proviso to Section