2008 (4) TMI 707

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....f law which arises for determination in this Civil Appeal is whether the subject transaction is an interstate sale or not under Section 3(a) of the Central Sales Tax Act, 1956. In our view, the learned Single Judge was right in coming to the conclusion that the matter required interpretation of various documents and adjudication on numerous facts. That, there is a hierarchy of Authorities be....

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....tutory remedy under the Act, particularly, when disputed facts arose for determination which warranted adjudication by the Authorities under the Act. Accordingly, we set aside the impugned judgment of the Division Bench and restore the Order of the learned Single Judge directing the assessee to move in appeal under Section 20 of the 1957 Act. The assessee - appellant herein will move under S....