Madhya Pradesh High Court
Parbhudas Kishoredas Tobacco Products ... vs Principal Secretary The State Of Madhya ... on 9 April, 2012
1
W.P. No.10313/2009
09.04.2012
Shri H. S. Shrivastava learned Senior Counsel with
Shri S. Jain for the petitioners.
Shri Sudesh Verma, learned Govt. Advocate, for the
respondent/State.
Heard on the question of admission and interim relief.
The petitioners have filed this petition being aggrieved by the levy of State Sales 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 petitioners that similar and identical issues decided by this Court, travelled 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 whether a transaction amounts to intra state sale or inter state sale has to be decided on the basis of the facts obtaining in each case in accordance with the provisions of Section 3 of the Act and, thereafter directed the appellant therein to file their monthly/annual returns before the assessing authority 2 W.P. No.10313/2009 who in turn have been directed to adjudicate upon the returns so filed in accordance with law after affording opportunity of hearing.
The learned counsel for the parties jointly submit that the present petition be also disposed of with liberty to the petitioners in similar terms.
In view of the aforesaid statement of the learned counsel for the parties and in view of the decision of the Supreme Court in the case of M/s Zunaid Enterprises & Others (supra), the petition filed by the petitioners is disposed of with liberty to the petitioners to file their respective return before the concerned authority with further liberty to raise all issues regarding intra state sale and inter state sale, as the case may be, before the said authority who would thereafter decide the matter on the basis of the facts and law as obtaining in each case in accordance with the procedure prescribed by law.
With the aforesaid observation and liberty the petition, filed by the petitioners, stands disposed of.
( AJIT SINGH ) ( R. S. JHA )
JUDGE JUDGE
mms/-