1988 (7) TMI 381 - HC - VAT and Sales Tax

Summary

The petitioner's records were transferred from Chalakudy to Irinjalakuda by the Deputy Commissioner under the Kerala General Sales Tax Act. The transfer was deemed valid as the factory of the petitioner was located in Nellai, under the jurisdiction of Irinjalakuda Sales Tax Officer. The petitioner's contention that he should have been heard before the transfer was rejected by the court. The original petition was dismissed, and no costs were awarded.