I would like to know if there is any process / software by which we could transfer sms from Handset(Nokia 3230) to PC (via bluetooth / memory card )in a format which could be read by in xls or doc format.
Try Nokia pc suite (http://europe.nokia.com/A4144903). It supports transferring sms from Nokia 3230 to PC via bluetooth. It can be downloaded free of charge, but the format is plain text.