The petitioner is challenging Ext.P4 notice issued by the Sales tax Inspector, Sales Tax Checkpost, Walayar, demanding entry tax on marble slabs imported by the petitioner to Kerala from outside the State. The petitioner's case is that the petitioner is a registered dealer under the KGST and CST Acts in Kerala and is liable to pay sales tax on the sale of marble brought by it on its sale, since "marble" is an item taxable under the First Schedule to the KGST Act at the point of first sale in the State. According to the petitioner, the goods transported are covered by sale bill and other documents and the second respondent has no case to the contrary. The petitioner relies on Notification SRO.590/96 by which the Government of Kerala has granted excemption from entry tax liability on goods brought by registered dealers on which they pay sales tax in Kerala. They have a further case that there is no proper assessment and demand of entry tax and the tax demanded by the second respondent vide Ext.P4 notice is arbitrary and untenable.

2. I have beard counsel for the petitioner and also the Government Pleader. Marble is an item coming under entry 5 of the Schedule to the Kerala