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2012 (3) TMI 285 - SUPREME COURTInter-state sale vs Intra-state sale – assessee registered under MP VAT Act and CST Act, 1956 purchased tendu leaves in bid organized by MP State MFP Co-operative Federation Ltd - High court held assessee liable for payment of tax under VAT merely relying upon certain clauses in the tender documents – assessee contending it to be inter-state sale and not exigible for the levy of tax under the relevant VAT Act - Held that:- In the instant case, relevant facts were not before the High Court nor the finding of the assessing authority to decide whether the transactions in question are intra-state sales or inter-state. In our view, whenever a question arises as to whether a sale is inter-state sale or not, it has to be answered with reference to Section 3 and when the question arises, in which State is the tax leviable, one must look to and apply the test in Section 9(i). Therefore, orders passed by the High Court are set aside and appellants are directed to file their monthly/annual returns before the assessing authority. It is also directed to assessing authority to adjudicate upon the returns so filed.
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