P.R. Raman, J.

Petitioner is a Public Limited Company engaged in the business of execution of works contract. He is also an assessee under the Sales Tax Act coming within the jurisdiction of the third respondent. Towards the execution of the work under taken by the petitioner at Air Cargo Complex, Karipur, Kozhikode, he hired an excavator belonging to one of its sister concerns, M/s. Ray Constructions, a partnership firm having its head office at Bombay. The said sister concern is also a Sub Contractor for the construction of some road works for the Indian Institute of Management, Kozhikode. The excavator in question was brought from Bombay belonging to the sister concern. After using the excavator at Karipur by the petitioner who was in the process of transport from Karipur to Kunnamangalam. For Return of the said excavator to his sister concerns that the said excavator was carried in a trailer lorry bearing Reg.No.KA.08/77. While the said trailer reached near Kozhikode, the Intelligence Inspector attached to the first respondent intercepted the lorry and issued a notice directing the remittance of entry tax on the value of the excavator, since according to the officer,