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1971 (9) TMI 163 - SUPREME COURTWhether after the reorganisation of States, the Sales Tax Officer, Balaghat, had no jurisdiction to assess the sales tax in respect of the sales from the mines in the Nagpur and Bhandara districts which no longer formed part of the State of Madhya Pradesh? Held that:- Appeal allowed.The High Court has disposed of the matter mainly on the interpretation of section 78 of the Act of 1956 with which we are unable to agree. For these reasons the judgment of the High Court is set aside and the matter is remanded to it to redecide the same and while doing so all the material points that arise for determination will also have to be decided by it.
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