2013 (4) TMI 430

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....o direct the Respondents to refund the excess amount of tax collected from the Petitioner under the guise of Value Added Tax and to accept C-Forms submitted by Petitioner; (iv) Any other relief/reliefs, order/orders which this Hon'ble Court deems fit on the facts and circumstances of the case be also granted; (v) Cost of petition." 2. This petition was entertained by this Court because the matter was sub-judice before the Apex Court in Civil Appeal No. 2222 of 2012 along with other matters in M/s Zunaid Enterprises & Ors. vs. State of M.P.& Ors. Now the case of M/s Zunaid Enterprises has been decided by the Apex Court by an Order dated 22nd of February, 2012 reported in (2012) 4 SCC 211. The Apex Court has directed thus :- "7. At the ou....

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....ons in question would be purely and simply intra-State sales and not inter-State sales. In our view, whenever a question arises as to whether a sale is inter- State sale or not, it has to be answered with reference to Section 3 and Section 3 alone. See Constitution Bench judgment in Tata Iron and Steel Co. Limited v. S.R. Sarkar (1960) 11 STC 655. 10. Similarly, when the question arises, in which State is the tax leviable, one must look to and apply the test in Section 9(1); no other provision is relevant on this question (See Bharat Heavy Electricals Ltd. v. Union of India (1996) 4 SCC 230. In that view of the matter, we cannot sustain the orders passed by the High Court. 11. In view of the above, we set aside the orders passed by the Hi....

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....Tax on auction sale of Tendu leaves by the respondent Federation on the ground that the transaction is an intra State sale and, therefore, cannot be subjected to tax under the State Act in view of the provisions of Section 3 of the Central Sales Tax Act, 1956 (hereinafter referred to as the "Act"). It is, however, fairly stated by the learned counsel for the petitioner that similar and identical issues decided by this Court, traveled to the Supreme Court in the case of M/s Zunaid Enterprises & Others vs. State of M.P. and others, Civil Appeal No. 2222 of 2012 decided on 22.02.2012, wherein it has held that the High Court ought not to have entertained the Writ Petition under Article 226 of the Constitution of India as the question as to whe....