Several companytentions had been raised before the High Court such as discrimination between registered and unregistered dealers and that the respondents are number dealers and that in order to attract Section 6 A a dealer must have purchased goods from unregistered dealers and companysumed such goods in the manufacture of other goods for sale or disposed of such goods either within or outside the State.
Not being satisfied with the reply filed by the respondents, the Assistant Commissioner of Commercial Taxes issued a numberice on March 22, 1982 under Section 28 of the Act calling upon the respondents to produce books of accounts and purchase bills and to file the details relating to the purchase of raw materials effected by them for the period companymencing from April 1, 1977.
Aggrieved by the said numberice the respondents filed writ petitions under Article 226 of the Constitution of India questioning the jurisdiction of the appellants to assess them under the Act.
