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2005 (2) TMI 524 - SC - VAT and Sales TaxWhether the sales in question were inter-State or intra-State sales? Held that:- The issue whether the transactions in question were inter-State sales or intra-State sales and if so whether the same had taken place in Andhra Pradesh are issues which should be decided as a question of fact initially by a fact-finding Tribunal. It is true that by virtue of the provisions of sections 21-E and 21-F of the Andhra Pradesh General Sales Tax Act, 1957 the appellant could not have approached the Tribunal or the High Court. We transfer these matters to the Andhra Pradesh Sales Tax Tribunal for determining the aforesaid issues and any other issues which are appropriately raised at the instance of the parties. Pending the determination by the Tribunal the interim order granted by this court on March 22, 2002 will continue to operate. We make it clear that before the Tribunal takes any decision the Union of India and State of Orissa must be given notice.
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