2007 (3) TMI 713

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....suance of a writ of mandamus to direct the respondent herein to furnish the details that were called for by the petitioner as per the petitioner's representation dated February 13, 2007. The petitioner is a manufacturer of textiles at Coimbatore and registered dealer under the respondent both under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act. For the assessment year 200....

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.... to Kerala depot are only branch transfer and not a sale was not correct and proposed to be rejected and treated as local sales. The petitioner by the letter dated February 13, 2007 sent a preliminary reply, reserving the right to file a final reply and asked for details of the orders placed by the ultimate buyers in all the 190 despatches and 580 sale invoices so as to enable the petitioner to gi....

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....d all the despatches are reflected in the accounts which the petitioner is maintaining in the course of business. If these details are available with the petitioner to establish that the despatches are only stock transfer, not a local sale, that would be sufficient to establish the case of the petitioner. The details which the petitioner sought for is nothing but a roving enquiry either to stall t....