2012 (3) TMI 285

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....priate adjudication before the Assessing Authority, we have taken up these appeals for early hearing. 3. The appellants are dealers, registered both under the provisions of the Madhya Pradesh Commercial Taxes Act/VAT Act and Central Sales Tax Act, 1956 (for short `the Act'). They have also registered as exporters of Tendu leaves ( Tendu Pattas ) and Bamboos. Some of the assessees are dealers in Tendu leaves and some of them are dealers in Bamboo. 4. The Madhya Pradesh State Minor Forest Product (Trading & Development) Co-operative Federation Limited ('the Federation' for short) had initiated the tender process for sale of Tendu leaves and the bamboos, which are minor forest produce. One of the condition that was stipulated in the tend....

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....earing for the authorities under the VAT Act. 8. At the outset, we intend to note that in these type of cases, the High Court ought not to have entertained the writ petitions filed under Article 226 of the Constitution. We say so for the reason, that, whether a sale originating in a State is an inter-state sale or not is essentially a question of fact to be determined by the authorities under the Act, since it involves the application of the provisions of Sections 3, 5, 6 and 9( i ) of the Act to the facts established and hence, it will be a mixed question of law and fact. The facts requires to be brought to the notice of the Assessing Authority by the appellants and it is for the assessing authority to come to a conclusion, based on tho....