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1969 (4) TMI 85 - SC - VAT and Sales TaxWhether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the impugned transactions were not purchases within the meaning of section 2(13) of the Bombay Sales Tax Act, 1953? Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the impugned purchases were effected by the respondents outside the State of Bombay and that they were not inside the State of Bombay as per Explanation to article 286(1)(a) of the Constitution of India? Held that:- Appeal allowed. Out of the two questions, only one has been answered and the second has not been answered. Even if the judgment of the High Court is communicated as required under section 34(5) of the Act, the Tribunal cannot proceed to dispose of the case consistently with the judgment of the High Court, because there is no judgment of the High Court answering the second question. Set aside the order passed by the High Court and direct that the High Court do hear and dispose of the reference according to law
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