1988 (7) TMI 381

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.... His head office is situated in Chalakudy. The factory of his business is situated in Nellai within the jurisdiction of Irinjalakuda Sales Tax Officer. The business of the petitioner commenced only in 1986, and so far no assessment has been made on him under the Kerala General Sales Tax Act, 1963. The petitioner applied for registration as a dealer to the Sales Tax Officer, Chalakudy. That registr....

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....nly a factory. And secondly, in any view, the petitioner having been granted registration at Chalakudy ought to have been heard before the records were transferred to Irinjalakuda. 3.. It cannot be gainsaid that the petitioner has a factory at Nellai within the jurisdiction of the Irinjalakuda Sales Tax Officer. Goods produced in that factory are subsequently sold by the petitioner. The factory....