2004 (12) TMI 647

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....ered by B.C. PATEL, C.J.-1. Rule D.B. At the request of the counsel for the parties, the writ petition is taken up for disposal straight away. By filing this writ petition the petitioner has challenged the letter dated October 14, 2003, annexure P3 to the petition. 2.. Under the provisions contained in the Delhi Sales Tax Act, 1975 and the Delhi Sales Tax Rules, 1975, there is a provision....

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....nsidered for the purpose of correspondence, etc. 3.. The only condition necessary is that the dealer must have more than one place of business in Delhi. That is not denied. That being so, it is for the dealer to nominate any one of the offices as the head office for the purposes of the said rules. When the nomination is so made, the revenue cannot object to it. We see no reason for accepting th....