Sale originating in a State is an inter-state sale or not is a question of fact – HC should not have entertained writ petition – SC

Zunaid Enterprises & Ors. Vs. State of M.P. & Ors. (Supreme Court) 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 Assessin...