https://www.taxtmi.com/caselaws?id=172761 The Supreme Court addressed whether a transaction constituted an interstate sale under the Central Sales Tax Act. The Court emphasized the importance of exhausting statutory remedies before seeking judicial intervention. The Division Bench ruling against the assessee was overturned, directing them to appeal under the Karnataka Sales Tax Act within four weeks. Condonation for any delay was granted, and the appeal was to be decided on its merits without requiring a pre-deposit. The First Appellate Authority was instructed to adjudicate independently. The Civil Appeal was disposed of without costs, stressing adherence to the appeal process before judicial review. en-us Thu, 10 Apr 2008 00:00:00 +0530 Fri, 28 Aug 2015 15:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172761 The Supreme Court addressed whether a transaction constituted an interstate sale under the Central Sales Tax Act. The Court emphasized the importance of exhausting statutory remedies before seeking judicial intervention. The Division Bench ruling against the assessee was overturned, directing them to appeal under the Karnataka Sales Tax Act within four weeks. Condonation for any delay was granted, and the appeal was to be decided on its merits without requiring a pre-deposit. The First Appellate Authority was instructed to adjudicate independently. The Civil Appeal was disposed of without costs, stressing adherence to the appeal process before judicial review. Case-Laws VAT and Sales Tax Thu, 10 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172761