1994 (9) TMI 338

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....proprietor. It is registered under the Shops and Establishment Act (annexure P/1). The petitioner is engaged in the business of transport of goods on charges from one place to another through its own trucks as also trucks hired by it for that purpose. 2.. Briefly stated, the facts of the case are that on October 9, 1992, the officer of the Sales Tax Department, seized certain loose papers from ....

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....t (annexure P/6). Aggrieved by the order dated March 15, 1993 (annexure P/5) and the demand notice dated March 19, 1993 (annexure P/6), the petitioner has filed this petition seeking quashment. 3.. The respondents have filed the reply in oppugnation. 4.. I have heard both the sides. 5.. The counsel for the petitioner submitted that entire action is without authority of law and, thus, with....

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...., on the other hand, has contended that objection of the petitioner is non-meritorious. According to him, the action and demand are in conformity with law. His further contention was that the remedy of appeal or revision was available to the petitioner and in view of the existence of alternative remedy, resort to writ jurisdiction was not proper. Government Advocate has placed reliance on AIR 1994....

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.... make it clear that in a petition under article 32 of the Constitution, it is not our province to go into facts. As repeatedly emphasised by this Court, the question whether a particular sale is an intra-State sale, an inter-State sale, an export sale within the meaning of section 5(1) or a penultimate sale within the meaning of section 5(3), or otherwise, is always a question of fact to be decide....