TMI Blog2004 (12) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... etition is taken up for disposal straight away. By filing this writ petition the petitioner has challenged the letter dated October 14, 2003, annexure P3 to the petition. 2.. Under the provisions contained in the Delhi Sales Tax Act, 1975 and the Delhi Sales Tax Rules, 1975, there is a provision for nomination of a head office in case of a dealer having more than one place of business. Reading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er must have more than one place of business in Delhi. That is not denied. That being so, it is for the dealer to nominate any one of the offices as the head office for the purposes of the said rules. When the nomination is so made, the revenue cannot object to it. We see no reason for accepting the plea of the revenue. Therefore, in view of this the letter dated October 14, 2003 annexure P3 to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|