1987 (1) TMI 454

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.... The head office of the petitioner is at New Delhi and manufacturing unit is at Faridabad which is in the State of Haryana. The petitioner was registered as a dealer under the relevant provisions of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi (hereinafter referred to as "the Act"). Similary, the petitioner was also registered as a dealer under the relevant....

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.... an order of suo motu revision in the case of Fitwell Engineers, inter alia, holding that the goods purchased by them on the strength of the registration certificate for the purpose of resale and transferred by them to their head office outside Delhi and sold thereafter would attract the provisions of second proviso to section 5(2)(a)(ii) of the Act and tax would be payable on the purchases so mad....

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....espondent insisted on the figures being bifurcated and proceeded to make the assessment. Before a formal order of assessment was passed, the petitioner moved the present petition under article 226 of the Constitution of India. During the pendency of the writ petition, this Court permitted the respondent to complete the assessment but stayed the recovery pursuant to the assessment. The questi....