(1.) THE petitioner is running a business unit namely, 'Pournami Afsal Constructions Materials' which is stated to be engaged in storing, stocking, sale and purchase of weathered sand (matty manal). He is aggrieved by the objection taken by the respondents with regard to the transportation of the said sand for want of production of 'P' forms from the Geologist.
(2.) THE petitioner contends that the item 'matty manal' is not a minor mineral and in the light of the judgments of this Court in Exts.P3 and P4 also, what is required is only a registration under the Kerala Value Added Tax Act and Rules. He can transport the same by the use of delivery note or sale bill or other documents sales bill as the case may be.
(3.) LEARNED Government Pleader submits that as far as the item 'M' sand is concerned, the same is covered by Ext.P1 but the specific item weathered sand is not included in Ext.P1.