2011 (4) TMI 1235 - CHHATTISGARH HIGH COURT

Whether purchase of tendu leaves by the appellants, who are registered exporters of tendu leaves in the State of Chhattisgarh, is inter-State or intra-State sale?

Held that:- We are in entire agreement with the reasonings of the learned single judges in holding the sale transaction of tendu leaves as intra-State sale, and not inter-State sale. We find no substance in this batch of writ appeals, the same deserve to be and are, accordingly, dismissed