2007 (3) TMI 713 - HC - VAT and Sales Tax

Summary

Issues involved:
Prayer for mandamus to direct furnishing of details regarding alleged local sales instead of stock transfer.

Analysis:
The petitioner, a textile manufacturer and registered dealer under state and central sales tax laws, reported turnover for 2002-03. An inspection led to a dispute where assessing officer proposed treating despatches to Kerala depot as local sales, not stock transfers. Petitioner sought details of orders placed by buyers to respond effectively. The court noted petitioner's duty to provide material supporting stock transfer claim. Counsel argued against predetermined decision by authorities. Court allowed petitioner to submit objections within ten days, directing assessing authority to consider objections and materials before proceeding further, emphasizing fair consideration without influence from initial proposal.