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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 ..... stion are intra-state sales or inter-state. In our view, 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 when the question arises, in which State is the tax leviable, one must look to and apply the test in Section 9(i). Therefore, orders passed by the High Court are set aside and appellants are directed to file their monthly/annual returns before the assessing authority. It is also directed to assessing authority to adjudicate upon the returns so filed. - Civil Appeal No. 2222 to 2225 of 2012 - - - Dated:- 22-2-2012 - H L Dattu and Anil R Dave, JJ. For Appellants: Mr Ravindra Srivastava, Sr. Adv. Mr Navin Prakash, Adv. Mr Apoorv Kurup, Adv. Mr Atul Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ederation in favour of the appellants, as purely inter-state sale and, therefore, not exigible for the levy of tax under the VAT Act. They had also sought for incidental and ancillary prayers in the writ petition. 6. The High Court, after hearing the learned counsel for the parties to the lis , merely relying upon certain clauses in the tender documents, has proceeded to hold that the purchase of tendu leaves and bamboos by the appellants is pursuant to the tender process initiated by the Federation and in view of a particular clause in the tender documents, the assessees are liable for payment of tax under the VAT Act. The reasoning and the conclusions reached by the High Court is flawed by the appellants in these Civil Appeals. 7. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Merely based on certain clauses in the agreement, in our opinion, the High Court 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. In our view, 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. See Constitution Bench judgment in Tata Iron and Steel Co. Limited v. S.R. Sarkar (1960) 11 STC 655. Similarly, when the question arises, in which State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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