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1996 (4) TMI 419 - SC - VAT and Sales TaxWhether a sale is an inter-State sale or not - Held that:- Appeal allowed. Whether a particular sale is an inter-State sale or an intra-State sale is essentially a question of fact. It must be said, at the same time, that it is not a pure question of fact inasmuch as the facts of a given case have to be examined in the light of the provisions contained in section 3 of the Central Sales Tax Act. The main reason for entertaining the present appeals under article 136 of the Constitution is the grievance of BHEL that the same transaction of sale is being subjected not only to Central sales tax in more than one State but that the Orissa State is treating the very same transaction of sale as an intra-State sale and levying the Orissa State sales tax thereon. The grievance cannot be said to be not justified. The dispute is not only between BHEL and the States, it is also, in a sense, a dispute between the State inter se. Thus the matter remitted to the Tribunal. It is made clear that we have not expressed any opinion on the merits of these appeals.
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