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1964 (10) TMI 53 - SC - VAT and Sales TaxWhether the sale was made in the course of inter-State trade, the case must be remitted to the High Court. Although Mr. Tewari has opposed the raising of the question at this stage whether the supply of coal amounted to sale, we are inclined to allow this point to be raised because the question is one of law which can be decided on the material on the records of the case, in the light of the decision of this Court in New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar [1962 (11) TMI 21 - SUPREME COURT OF INDIA] which was decided after the judgment of the High Court in this case. We express no opinion whether the said decision covers the present case or not.
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