M.P. MENON, J.

The petitioner-firm is engaged in the business of buying and selling coconut oil, coir, copra, etc. Its principal place of business is in Kerala State, but it has also a branch office at Patna in Bihar. Assessment under the Central Sales Tax Act for the year 1973-74 was completed in July, 1975; but it was subsequently noticed that certain "branch transfers" in respect of which exemption had been granted, were not really branch transfers. It was therefore proposed to rope in this escaped turnover also, and exhibit P1 detailed notice dated 16th March, 1978 under rule 6(7) of the C.S.T. (Kerala) Rules, was served on the petitioner. The proposal was to bring to tax a turnover of over Rs. 1,00,00,000 which had allegedly escaped assessment, and to levy tax at the rate of 10 per cent., as the transactions were not covered by C forms.

2. The petitioner filed exhibit P2 objections on 18th May, 1978 and on 6th December; 1978 another notice (exhibit P3) was served on the firm requiring it to produce the books of accounts for the year 1973-74, in order to verify the facts and circumstances relied on in exhibit P2. According to the petitioner, the books were so produced