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2006 (8) TMI 302 - SC - VAT and Sales TaxWhether it is an intra-State sale or purchase or not affect validity of section 8-E? Held that:- Appeal allowed. The reply filed by the appellant on July 11, 2001 shall be dealt with by the respondent No. 3 in accordance with law. The said authority shall decide as to the nature of the transaction, i.e., whether it is of intra-State or inter-State character. If it is of inter-State character, the decisions in Steel Authority of India Ltd.'s case [2000 (2) TMI 729 - SUPREME COURT OF INDIA] and Nathpa Jhakri's case [2000 (3) TMI 949 - SUPREME COURT OF INDIA] shall apply. Section 8-E, therefore, cannot be held applicable to inter-State transactions. The question whether the appellant has any liability to pay purchase tax shall not be dealt with in the proceedings relating to which the notice was issued on July 8, 2001 and the reply was filed on July 11, 2001. It will be for the appellant to establish that the transaction in question was of inter-State character. The appellant shall be given opportunity to file further reply and place such materials as according to it are relevant before the concerned authority within four weeks from today.
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