9911796707
TMI Blog1994 (9) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the business of transport of goods on charges from one place to another through its own trucks as also trucks hired by it for that purpose. 2.. Briefly stated, the facts of the case are that on October 9, 1992, the officer of the Sales Tax Department, seized certain loose papers from one V.R. Singh, a person employed as a clerk by the petitioner. These papers manifested the activities of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 19, 1993 (annexure P/6), the petitioner has filed this petition seeking quashment. 3.. The respondents have filed the reply in oppugnation. 4.. I have heard both the sides. 5.. The counsel for the petitioner submitted that entire action is without authority of law and, thus, without jurisdiction. According to him, the petitioner is not the dealer in terms of section 2(d) of the M.P. Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and demand are in conformity with law. His further contention was that the remedy of appeal or revision was available to the petitioner and in view of the existence of alternative remedy, resort to writ jurisdiction was not proper. Government Advocate has placed reliance on AIR 1994 SC 754 (State of U.P. v. Labh Chand). 8.. It is not disputed before me that the petitioner could have filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edly emphasised by this Court, the question whether a particular sale is an intra-State sale, an inter-State sale, an export sale within the meaning of section 5(1) or a penultimate sale within the meaning of section 5(3), or otherwise, is always a question of fact to be decided by the appropriate authority in the light of the principles enunciated by courts. In these circumstances, we content our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as within limitation and the concerning authorities shall decide the same on merits in conformity with law, bearing in mind the decision rendered by the Supreme Court in the case of State of Haryana v. Sant Lal [1993] 91 STC 321; (1993) 4 SCC 380. 13.. With grant of liberty as above, this petition stands finally disposed of without any order as to costs. Petition disposed of accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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