https://www.taxtmi.com/caselaws?id=226200 The Supreme Court held that determinations of whether a sale is inter-State or intra-State for tax purposes fall under the jurisdiction of assessing authorities, not the High Court. The Court set aside the High Court's orders and directed the appellants to file returns for adjudication by the assessing authority, emphasizing that such determinations should be based on facts and law. The Apex Court underscored the importance of proper adjudication by assessing officers and directed them to determine tax liability under the appropriate laws. The judgment clarified the jurisdictional limitations of the High Court in entertaining such matters and highlighted the significance of factual determinations in resolving tax disputes. en-us Thu, 10 Jan 2013 00:00:00 +0530 Sat, 20 Apr 2013 21:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226200 The Supreme Court held that determinations of whether a sale is inter-State or intra-State for tax purposes fall under the jurisdiction of assessing authorities, not the High Court. The Court set aside the High Court's orders and directed the appellants to file returns for adjudication by the assessing authority, emphasizing that such determinations should be based on facts and law. The Apex Court underscored the importance of proper adjudication by assessing officers and directed them to determine tax liability under the appropriate laws. The judgment clarified the jurisdictional limitations of the High Court in entertaining such matters and highlighted the significance of factual determinations in resolving tax disputes. Case-Laws VAT and Sales Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226200