A. K. PATNAIK, J. - Heard Mr. G. N. Sahewalla, counsel for the petitioner and Mr. Todi, learned Government Advocate.

In this writ petition the petitioner has challenged the notice dated August 11, 1994, of the assessing officer calling upon him to produce the books of accounts, documents and evidence on which he is to rely in support of his return and has sought for a declaration that he is not liable to sales tax on its finished products and to tax on purchase of raw materials under the Assam Industrial Policy, 1991.

The petitioner's case is that he is exempted from sales tax on its finished products as well as on purchase of raw materials under the Assam Industrial Policy, 1991 and has been issued with an eligibility certificate to that effect, copy of which has been annexed to the writ petition as annexure I. The petitioner has filed an application dated February 11, 1994, before the Superintendent of Taxes, Unit C, Guwahati, for issuing of declaration forms for purchase of raw materials free of tax. But no declaration form has yet been issued by the Superintendent of Taxes. As a result the petitioner will not be able to purchase raw materials free of tax.

The petitione