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1967 (2) TMI 67 - SUPREME COURTWhether the sales were to be treated as sales in Bihar for the purposes of the Bihar Sales Tax Act or as sales in the course of inter- State trade and commerce for purposes of the Central Sales Tax Act? Held that:- Appeal allowed by way of remand. There is nothing to show that any further evidence beyond documents produced to illustrate sample sales was necessary. Nor did the learned Additional Solicitor-General suggest that this was going to be an issue of fact rather than of law. It would certainly have avoided circuity of action and proved altogether more satisfactory if the High Court had considered whether the sample transaction as illustrated by the documents, disclosed a transaction of sale outside the State of Bihar and not in the course of inter-State trade or commerce. On that depended the payment of tax of the order of Rs. 1,73,00,000 and odd for two quarters alone. We are clearly of opinion that the High Court ought to have taken jurisdiction in this case at least to issue a rule nisi to see what the Assistant Commissioner had to say. The High Court could always decline to decide the case if disputed questions of fact requiring finding thereon arose, but so far as we can see, no such question was likely to arise.
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