R. M. DOSHIT, J. - The petitioner is a dealer within the meaning of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as, "the Act"). In the present petition, preferred under article 226 of the Constitution of India, the petitioner has challenged the order dated October 11, 2003 of attachment made under section 48A of the Act and the notices for provisional assessment for the assessment years, 2001-02 to 2003-04 issued under section 41B of the Act.

The petitioner is a manufacturer of cement. The petitioner has its plant in the State of Rajasthan and branch offices all over India. The petitioner has a branch office in the State of Gujarat at Ahmedabad and storage godowns (known as dumps) located at several places in the State of Gujarat. It is the claim of the petitioner that petitioner brings cement in the State of Gujarat by branch transfer and stores the same at various dumps in the State of Gujarat. The petitioner sells the cement to its buyers in the State of Gujarat at the ex-dump price, i.e., the delivery of the stock is effected at the dump. The stock thereafter is transported to the buyer at the cost and risk of the buyer. In case the buyer has no fac