I.A. Ansari, J.

1. The petitioner No. 1, namely, M/s. Dhanani Shoes Ltd., is a company registered under the Companies Act, 1956. The petitioner-company is registered both under the Central Sales Tax Act, 1956, as well as under the Assam Value Added Tax Act, 2003 (in short, "the Act"). The petitioner-company deals in plastic and leather footwear, sports goods, readymade garments and allied business. The petitioner-company is distributor, in the entire North-Eastern India, of some classified products, namely, Liberty, Action, Hotshot, Woodland, Levis, Lakhani, etc. The petitioner No. 2 accounts officer of the petitioner-company, is the authorised signatory of the company. The petitioner-company is engaged in the business of stocking and selling, in wholesale as well as retail, of different varieties of shoes. On February 6, 2008, respondent No. 4, namely Inspector of Tax, Unit-B, Guwahati, came to inspect the petitioner-company's godown at Dhirenpara, Guwahati, and served, on the petitioner-company, a notice, dated February 6, 2008, issued under Section 74(1) of the Act, and demanded that the petitioner-company shall produce or cause to be produced all necessary documents rela