JUDGMENT

(Prayer: Petition under Article 226 of the Constitution of India praying for issue of a Writ of Certiorarified Mandamus to call for the records on the file of the 1st respondent in T.A. No. 486/03 dated 12.06.2007 and quash the same as invalid and illegal, and without jurisdiction and further directing the 1st respondent to pass orders on merits under Section 6-A of the Central Sales Tax Act, 1956.)

1. The petitioner has challenged the impugned order dated 12.06.2007 passed by the 1st respondent Tribunal in T.A.No.486/03. Relevant portion of the impugned order reads as under:-

"6. We have considered the arguments on both the sides and also verified the connected records. It is seen from the records that the respondent had originally been assessed by the proceedings dated 28.6.1996 on a total and taxable turnover of Rs.6,64,77,414/- and Rs.3,36,40,102/- respectively under the Central Sales Tax Act, 1956 for the year 1994-95. The taxable turnover determined above included a turnover of Rs.29,95,525/- on which the claim of exemption as branch transfer was disallowed by the assessing authority and treated as direct interstate sales. Against the above assessment the appell