1987 (2) TMI 487

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..... as annexure-6 to the writ petition. 2.. It has been asserted in the writ petition that the petitioner entered into a contract with the Steel Authority of India for electric installation of pre-cooler complex and the total value of the work was Rs. 2,21,090. The petitioner in course of business sent goods to the Stores Officer, Steel Authority of India, and, the relevant documents of transportat .....

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..... se and on an erroneous interpretation of law has assessed the petitioner. According to the petitioner, the assessment is unconstitutional and violative of articles 265 and 268 of the Constitution. 3.. Though an appeal is provided for under the statute, yet the petitioner did not take recourse to the same since he apprehended that the order of assessment has been passed at the behest of the appel .....

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..... urisdiction to tax is with the officer of the place where the assessee's place of business is situated. The decision of this Court in the case of Caltex (India) Ltd. v. State of Orissa [1978] 42 STC 21 supports the aforesaid view. It also further reveals from the facts averred in the writ petition that there is no material to treat the assessee-firm as a dealer carrying on business of purchasing a .....

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