SINGHVII PARADISE Vs. SALES TAX OFFICER

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned counsels appearing for the respondents.

(2.) THE petitioner is a dealer in stainless steel utensils, registered as a dealer, under the provisions of the Tamilnadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. THE petitioner is an assessee on the files of the second respondent. THE petitioner is not carrying on business in stainless steel utensils in the State of Kerala and in other States. THE petitioner had effected sales of stainless steel utensils and had also made direct inter-State sales of stainless steel utensils to buyers outside the State of Tamilnadu.

(3.) IN view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, this Court is of the considered view that the contention of the learned counsel appearing on behalf of the respondents that this Court does not have the jurisdiction to entertain the writ petition is devoid of merits. Since the petitioner is based at Chennai and a part of the cause of action had arisen within the jurisdiction of this Court the preliminary objection raised on behalf of the respondents, with regard to the jurisdiction of this Court, cannot be sustained.