Mohammed, J.

The writ petitioner is a private limited company registered under the Companies Act, 1956. It has its head office at Bangalore and branch office at Ernakulam. The petitioner company is doing business of buying, selling and supplying insulation materials such as glass wool, fibre glass, mineral wool, rock wool etc. It is a registered dealer under the Kerala General Sales Tax Act, 1963 and Central Sales tax Act, 1956. Ext. P1 is a copy of the Certificate of registration issued under the Kerala General Sales tax-Rules 1963. Ext. P2 is the certificate of registration issued by the Sales tax Officer, 4th Circle, Ernakulam under the Central Sales tax (Registration & Turnover) Rules, 1957. Exts. P1 and P2 were issued on 16.12.1988.

2. The petitioner-company is undertaking works contract according to the requirements of the customers and insulation materials specified in Ext. P2 certificate of registration were purchased by it from outside the State using C forms. It had also used in the regular course of business the delivery notes in Form No. 26 issued by the assessing authority. On 15.11.199 2 the petitioner-company submitted an application to the first respondent