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1993 (4) TMI 280 - SUPREME COURTWhether a particular sale is an intra-State sale, an inter-State sale, an export sale within the meaning of section 5(1) or a penultimate sale within the meaning of section 5(3), or otherwise, is always a question of fact to be decided by the appropriate authority in the light of the principles enunciated by courts. In these circumstances, we content ourselves by declaring the law and leave it to be applied by the appropriate authorities. Counsel for the petitioners says that all the sales effected by all the petitioners are inter-State sales. May be, or may not be. We leave the matters to be disposed of by the authorities under the Act in the light of the law declared by this Court in Murli Manohar [1990 (10) TMI 329 - SUPREME COURT OF INDIA] Hotel Balaji [1992 (10) TMI 240 - SUPREME COURT OF INDIA] and in this judgment.
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