1999 (2) TMI 629

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....ces, exhibits P1 to P4, issued by the 2nd respondent directing to pay the additional registration fee. This original petition challenging the notices issued on May 17, 1996 cannot be challenged after a delay of nearly 3 years. The original petition has to be dismissed on the ground of laches alone. 2.. Learned counsel for the petitioner submits that section 13(5) of the Kerala General Sales Tax....

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....erefore the non-inclusion of sooji and maida have to be taken note of that they shall be counted for the purpose of registration. 3.. The further contention of the learned counsel for the petitioner that it will lead to discrimination between wholesale dealers and other distributors also has no substance. In so far as the sales tax is concerned they recognise the dealers of these four items onl....