1. The petitioner, a limited company registered under the Indian Companies Act, 1956 with registered office at 130, P.B.Marg, Worli, Mumbai and having regional offices at Chennai, Calcutta, New Delhi and Mumbai, has come up before this Court challenging the constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, (‘Rules’ for short) and Exs.P8 to P10 orders of assessment and for other incidental reliefs.

2. The learned Single Judge admitted the writ petition on prayer No.1 alone by which a declaration that Rule 11B(2) (c)of the Central Sales Tax (Kerala) Rules, 1957 as invalid and ultravires was sought. The petitioner was relegated against the statutory remedies of the appeal against Exts.P8 to P10 orders which was later confirmed in intra court appeal.

3. The only prayer in this writ petition is to declare Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules,1957 as invalid and ultravires being inconsistent with the Central Sales Tax (R&T) Rules framed by the Central Government and beyond the power conferred on the State Government under sub sections (3) and (4) of Section 13 of the Central Sales Tax Act, 1956.

4. In the counter filed by the