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2007 (3) TMI 713

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..... urnish the details that were called for by the petitioner as per the petitioner's representation dated February 13, 2007. The petitioner is a manufacturer of textiles at Coimbatore and registered dealer under the respondent both under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act. For the assessment year 2002-03, the petitioner has reported a total and taxable turnover .....

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..... t correct and proposed to be rejected and treated as local sales. The petitioner by the letter dated February 13, 2007 sent a preliminary reply, reserving the right to file a final reply and asked for details of the orders placed by the ultimate buyers in all the 190 despatches and 580 sale invoices so as to enable the petitioner to give a final reply. The grievance of the petitioner in the presen .....

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..... the petitioner is maintaining in the course of business. If these details are available with the petitioner to establish that the despatches are only stock transfer, not a local sale, that would be sufficient to establish the case of the petitioner. The details which the petitioner sought for is nothing but a roving enquiry either to stall the proceedings or gain time cannot be accepted, particula .....

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..... he writ petition is disposed of by permitting the petitioner to file the objections within a period of ten days from the date of receipt of a copy of this order and thereupon the respondent-assessing authority is directed to consider each and every one of the objections and also the relevant materials placed sustaining the objection raised by the petitioner or on the other hand sustaining the clai .....

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