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2009 (2) TMI 750 - HC - VAT and Sales TaxWhether there is unexplained delay and laches on the part of the petitioner? Whether the transaction is inter-State sale? Held that:- Considering the factual position of filing the writ petition belatedly, we are of the view that the petitioner has not explained or shown sufficient cause for the delay in filing the above writ petition. The delay in the present case is nearly 20 months. Hence, the writ petition is liable to be dismissed on the ground of unexplained delay and laches. There is no material available to show that the goods are meant to be in Sivakasi. It is not the contention of the petitioner that the goods were not moved from Tamil Nadu to Kerala. Stoppage and conversion do not make the transaction a local sale. After taking into consideration the facts involved, we are of the view that the transaction involved is only an inter-State sale. On this ground also, we are of the view that there is no merit in the writ petition and same is liable to be dismissed. Accordingly, the writ petition is dismissed.
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