DR. KOCHU THOMMEN, J.

Exhibits P3 and P4 which are impugned are orders of assessment made under the Central Sales Tax Act, 1956 (the "Act"), for the assessment years 1976-77 and 1977-78. The petitioner had claimed exemption under section 6A of the Act. The exemption was not granted for the reason that the petitioner failed to furnish the details under rule 5A of the Central Sales Tax (Kerala) Rules, 1957, made by the State Government (I shall call it the "State Rules") under section 13(3) and (4) of the Act. The contention of the petitioner-assessee is that the said rule made by the State Government has been superseded by rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, made by the Central Government (I shall call it the "Central Rules") under section 13(1) in respect of transactions falling within section 6A, and accordingly insistence on compliance with the provisions of rule 5A of the State Government is unjustified.

2. It has to be stated that the petitioner approached this Court without resorting to an effective alternative remedy by way of appeal before the competent authorities. Be that as it may, I see no justification in the contention tha