TMI Blog2013 (4) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... estion 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), - W. P. No.1230/2008 - - - Dated:- 10-1-2013 - Krishn Kumar Lahoti And M. A. Siddiqui,JJ. Shri Sanjay Mishra, Advocate for petitioner. Shri Jaideep Singh, Deputy Govt. Adv.for respondents. ORDER Petitioner has sought following reliefs : (i) Issue a writ in the nature of mandamus directing the Respondents to treat the sale in question as inter-state sale; (ii) To declare that levy, assessment and collection of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants and it is for the assessing authority to come to a conclusion, based on those facts whether a particular transaction is intra-State sales which is exigible to the taxes under the VAT Act or inter-State sales, as envisaged under Section 3 of the Act read with Section 6 of the charging provisions therein. It is after such adjudication, the matter can travel from one stage to the other as provided under the Act. 8. In the instant case, as we have already stated,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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices to the appellants assesses for recovery of taxes either under the VAT Act or under the Central Sales Tax Act. We also make it clear that the amounts deposited by the appellants assesses, during the pendency of the writ petitions before the High Court or during the pendency of the Special Leave Petitions before this Court, shall not be demanded to be refunded to them. 3. After the order passed by the Apex Court, a Division Bench of this Court in Writ Petition No. 254/12 (M/s Bharat Bidi Workers Pvt. Ltd.vs. State of M.P.) on 9.4.12 decided the matter and in the light of judgment of Apex Court in M/s Zunaid Enterprises (supra) and others, remanded the matter with certain directions. For ready reference, we quote the order passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the aforesaid statement of the learned counsel for the parties and in view of the decision of the Supreme Court in the case of M/s Zunaid Enterprises Others (supra), the petition filed by the petitioner is disposed of with liberty to the petitioner to file his return before the concerned authority with further liberty to raise all issues regarding intra state sale and inter state sale, as the case may be, before the said authority who would thereafter decide the matter on the basis of the facts and law as obtaining in each case in accordance with the procedure prescribed by law. With the aforesaid observation and liberty the petition, filed by the petitioner, stands disposed of. 4. As the controversy is identical, we dispose of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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