R H ENTERPRISES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Rule D.B.

(2.) The chellange in this writ petition is to the order dated 29th October, 1990, whereby the petitioner has been asked to give an enhanced security of Rs. 9 lakhs under the provisions of Section 7 of the Central Sales Tax Act, 1956.

(3.) The petitioner is a dealer, who is registered both under the local as well as the Central Act. The petitioner was registered in the year 1983 and, according to the petitioner, till today it has no taxable turn over under the provisions of the Central Sales Tax Act. The petitioner's business is confined to local sales and only the local tax is payable.