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TMI Blog2012 (3) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, we have taken up these appeals for early hearing. 3. The appellants are dealers, registered both under the provisions of the Madhya Pradesh Commercial Taxes Act/VAT Act and Central Sales Tax Act, 1956 (for short `the Act'). They have also registered as exporters of Tendu leaves ( Tendu Pattas ) and Bamboos. Some of the assessees are dealers in Tendu leaves and some of them are dealers in Bamboo. 4. The Madhya Pradesh State Minor Forest Product (Trading & Development) Co-operative Federation Limited ('the Federation' for short) had initiated the tender process for sale of Tendu leaves and the bamboos, which are minor forest produce. One of the condition that was stipulated in the tender documents was that the highest bidder whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the outset, we intend to note that in these type of cases, the High Court ought not to have entertained the writ petitions filed under Article 226 of the Constitution. We say so for the reason, that, whether a sale originating in a State is an inter-state sale or not is essentially a question of fact to be determined by the authorities under the Act, since it involves the application of the provisions of Sections 3, 5, 6 and 9( i ) of the Act to the facts established and hence, it will be a mixed question of law and fact. The facts requires to be brought to the notice of the Assessing Authority by the appellants and it is for the assessing authority to come to a conclusion, based on those facts whether a particular transaction is intra-sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court and direct the appellants/ assessees in these cases to file their monthly/annual returns before the assessing authority within a month's time from today, if not already filed. We also direct the assessing authority to adjudicate upon the returns so filed in accordance with law after affording opportunity of hearing to the appellants/ assessees within two months' time from the date of filing of the returns by the assessees , uninfluenced by the observations made by the High Court. Till such proceedings are completed, the assessing authority(s) are restrained from issuing further demand notices to the appellants/assesses for recovery of taxes either under the VAT Act or under Central Sales Tax Act. We also make it clear that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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