G. SIVARAJAN, J. –

The question arising for consideration in these two writ petitions is regarding the validity of pre-assessment notices issued by the assessing authority proposing to reject the claim of exemption in respect of turnover of sale in transit effected by the petitioners on the ground that the petitioners failed to produce documentary evidence such as copies of endorsement of title and the consignee copy of lorry receipt or railway receipt. In other words, the question is as to whether, for the purpose of claiming exemption in respect of sale in transit the assessees are obliged under the provisions of the Central Sales Tax Act and the Rules made thereunder to produce the documents mentioned above in addition to E-I and C form declarations.

2. The petitioners in both the cases are dealers in paper and paper products. Most of the items are purchased from States outside Kerala against C forms for resale in Kerala. In some cases the goods so purchased from outside the State are sold in the course of transit. Such inter-State sales or second inter-State sales are entitled to exemption from sales tax by virtue of section 6(2) of the Central Sales Tax Act, 1956. Unde