Stock transfer objections in assessment must be considered on their merits, with the authority deciding independently of the proposal.

A taxpayer disputing a proposed assessment treated as local sales sought further particulars before filing objections, but the Court noted that the relevant accounts and material supporting the stock transfer claim were already within the taxpayer's possession. A request for additional details was therefore unnecessary, while the taxpayer was still entitled to file objections within time. The assessing authority was directed to consider the objections and supporting materials on their own merits and decide the matter in accordance with law, without being influenced by the pre-decisional proposal.

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Issues: Whether the petitioner was entitled to a direction for furnishing additional details before filing objections, and how the assessing authority should proceed on the pending proposal treating the impugned despatches as local sales.

Analysis: The petitioner claimed that the despatches to the Kerala depot were only stock transfers, while the assessing authority proposed to treat them as local sales. The Court noted that the petitioner maintained the relevant accounts and that the details necessary to support the stock transfer claim were already available with the petitioner. In that setting, a request for further particulars was treated as unnecessary for the purpose of the pending objections. At the same time, the Court accepted the petitioner's request for an opportunity to file objections and required the assessing authority to consider both the objections and the materials produced by the petitioner without being influenced by the pre-decisional proposal.

Conclusion: The petitioner was permitted to file objections within the stipulated time, and the assessing authority was directed to decide the matter on the basis of the objections and supporting materials in accordance with law, uninfluenced by the proposal.

Final Conclusion: The writ petition ended with a procedural direction preserving the petitioner's opportunity to contest the proposed assessment, but without any adjudication on the merits of the disputed despatches.

Ratio Decidendi: A party resisting a proposed tax assessment must place the primary material supporting its own claim, and the assessing authority must consider the objections and supporting evidence impartially without being guided by a pre-decisional proposal.

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