- (1.) This appeal is directed against the order dated 23.06.2005 passed by the High Court of Karnataka at Bangalore in Sales Tax Revision Petition No. 32 of 2005 filed by the appellant, whereby the High Court partly allowed the petition filed by the appellant.
(2.) Brief facts giving rise to the filing of the present appeal by special leave are as follows: The appellant is a transporter engaged in transporting goods from Mangalore (Karnataka) to various destinations in the country. He is the owner of vehicle (hereinafter referred to as "the appellant") bearing Registration No. KA-19 A-3435. The companies, namely, M/s PAS Petro Products & M/s Vivek Petro Chemicals Pvt. Ltd., who are registered dealers under the provisions of the Karnataka Sales Tax Act, 1957 (for short "the Act"), having their head office at Pondicherry/Chennai and branch office at Mangalore, are the consignors of the goods in question.
(3.) During the months of May and June 2002, the appellant had transported superior kerosene oil and naptha from Mangalore Port (stock points at Mangalore) to Pondicherry/Chennai i.e. outside the State of Karnataka, consigned by the consignors i.e. M/s PAS Petro Products and M/s. Vivek Petro Chemicals Pvt. Ltd. on stock transfer basis.;