1. The petitioner in this writ petition is a firm registered under the Indian Partnership Act. The affidavit on behalf of the petitioner has been filed by the senior partner of the firm. The petitioner is doing business in rice, sugar, chillies, chemicals, paints and other goods. The petitioner applied for registration under S.7 of the Central Sales Tax Act, 1956 to the Sales Tax Officer, Ernakulam. That was granted and a certificate, marked Ext. P1, was issued in favour of the petitioner. Ext. P1 states:

"The class(es) of goods specified for the purposes of sub-section (1) of S.8 of the said Act is/are as follows and the sales of these goods in the course of Inter State trade to the dealer shall be taxable at the rate specified in that sub-section subject to the provisions of sub-section (4) of the said section.

(a) For sale.

Provisions, rice, sugar, chillies, etc."

In the course of the assessment proceedings for the year ending 31-12-1962 the respondent issued a notice dated 29-12-1962 (a copy of which is marked Ext. P2 in the case) to the firm stating that the firm has during the year 1961-62 used'C' Form declarations for inter-state purchase of certain goods which are n