T. L. VISWANATHA IYER, J. - Petitioner had entered into an agreement exhibit P1 with the Government of India on May 31, 1988 for compiling, printing, binding and supplying a specified number of copies of the telephone directory in the Ernakulam Telecom District. As per the agreement, he had to supply 63,000 copies of the directory to the Telecom Department free of cost, besides paying an amount of Rs. 1 lakh to the Central Government. The directory was to be printed at his cost. The petitioner was permitted to publish advertisements in the directory which he may procure from the public.

2. For the purpose of printing the directory, the petitioner procured paper from the Tamil Nadu Newsprint Paper Limited at Pugalur, Tiruchirappalli District. The paper was under transport from Pugalur to the petitioner's place at Kochi by lorry TDX 2264 on February 5, 1989, when it was detained at the Gopalapuram Sales Tax Check-post, and a notice exhibit P5 was issued to the driver under section 29A(2) of the Kerala General Sales tax Act, 1963 ("the Act"), stating that the consignee, the petitioner was not a registered dealer under the Act, and therefore attempt at evasion of sales tax was