https://www.taxtmi.com/caselaws?id=105783 Where the characterisation of disputed transactions as inter-State or intra-State sales depends on contested facts, including the place and situs of sale, the matter should be determined in the first instance by the competent fact-finding tribunal. The Supreme Court did not finally decide the merits and instead directed the disputes to the appropriate Sales Tax Appellate Tribunals for adjudication, with notice to the concerned States and limited interim protection continuing during that process. en-us Tue, 01 Feb 2005 00:00:00 +0530 Thu, 29 Aug 2013 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105783 Where the characterisation of disputed transactions as inter-State or intra-State sales depends on contested facts, including the place and situs of sale, the matter should be determined in the first instance by the competent fact-finding tribunal. The Supreme Court did not finally decide the merits and instead directed the disputes to the appropriate Sales Tax Appellate Tribunals for adjudication, with notice to the concerned States and limited interim protection continuing during that process. Case-Laws VAT and Sales Tax Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105783