2008 (12) TMI 707

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..... for the respondents. The petitioner is a dealer in stainless steel utensils, registered as a dealer, under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The petitioner is an assessee on the files of the second respondent. The petitioner is not carrying on the business in stainless steel utensils in the State of Kerala and in other States. The pe .....

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..... ith the names and addresses of the consignees. Following the said notice, the petitioner had requested the first respondent, by a letter, dated November 19, 2002, requesting him to furnish to the petitioner copies of records, based on which the said notice had been issued. A further request had been made by the petitioner for an opportunity to submit further explanations, as found necessary. Since .....

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..... the Kerala General Sales Tax Act, 1963, no person shall transport within the State any consignment of goods exceeding the prescribed quantity or value by any vehicle or vessel, unless it is accompanied by sales bill, delivery note, way-bill or certificate of ownership and with the declaration prescribed under rule 35(13)(c) of the Kerala General Sales Tax Rules. The declaration is to be made as p .....

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..... as well as the respondents, this court is of the considered view that the contention of the learned counsel appearing on behalf of the respondents that this court does not have the jurisdiction to entertain the writ petition is devoid of merits. Since the petitioner is based at Chennai and a part of the cause of action had arisen within the jurisdiction of this court, the preliminary objection ra .....

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..... Kerala General Sales Tax Act, 1963, within four weeks from the date of receipt of a copy of this order. On receipt of such documents, the petitioner is to file the objections, within four weeks thereafter and it would be open to the authority concerned to pass appropriate orders, on merits, and in accordance with law, considering the objections submitted by the petitioner. Accordingly, the writ p .....

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