Indus Security Services And Detectives ... vs District Health And Family Welfare ... on 9 June, 2023
8. That apart, we may also usefully refer to the
decisions of this Court reported in (1977) 2 SCC 724
(State of Uttar Pradesh & ors. vs. Indian Hume Pipe
Co. Ltd.) and (2000) 10 SCC 482 (Union of India vs.
State of Haryana). What appears on a plain reading of
the former decision is that whether a certain item falls
within an entry in a sales tax statute, raises a pure
question of law and if investigation into facts is