1999 (2) TMI 629

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..... ee. This original petition challenging the notices issued on May 17, 1996 cannot be challenged after a delay of nearly 3 years. The original petition has to be dismissed on the ground of laches alone. 2.. Learned counsel for the petitioner submits that section 13(5) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the Act ) exempts the registration of an authorised retailer .....

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..... the purpose of registration. 3.. The further contention of the learned counsel for the petitioner that it will lead to discrimination between wholesale dealers and other distributors also has no substance. In so far as the sales tax is concerned they recognise the dealers of these four items only. There may be very many other rationed items and no exemption if afforded to those dealers. It is f .....

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