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2013 (4) TMI 430 - MADHYA PRADESH HIGH COURTIntra-State sales v/s inter-State - Held that:- As decided in M/s Zunaid Enterprises & Ors. vs. State of M.P.& Ors. (2012 (3) TMI 285 - SUPREME COURT OF INDIA) merely based on certain clauses in the agreement it ought not to have decided and declared that the transactions in question would be purely and simply intra-State sales and not inter-State sales. 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 Section 3 alone As the relevant facts were not before the Court nor the finding of the assessing authority to decide whether the transactions in question are intra-State sales or inter-State which are exigible to taxes under the VAT Act or taxes under the provisions of the Central Sales Tax Act the matter is remanded back to the Assessing Officer with the same directions as are contained in M/s Zunaid Enterprises & Ors. vs. State of M.P.& Ors. (supra),
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