In this appeal the grievance made by the appellant is that the High Court has not examined the matter in the way in which it should have been done. It is submitted that the question raised is whether a sale is of inter-State or intra-State nature though dependent on facts, the inference to be drawn is one of law and, therefore, the High Court ought to have considered the matter placed before it and not merely dispose of it by stating that the question was concluded by finding of facts by the Tribunal and so does not call for interference.
The order made by the High Court is cryptic and does not deal with the conclusion of facts arising in the case, legal inferences thereto in deciding the case one way or the other. Therefore, we set aside the order passed by the High Court and remit the matter back to the High Court for fresh consideration in accordance with law. The appeal is allowed accordingly. There will be no order as to costs.
Commissioner, Sales Tax, U. P., Lucknow v. Prag Ice And Oil Mills
Commissioner, Sales Tax, U. P., Lucknow v. Prag Ice And Oil Mills
(Supreme Court Of India)
Civil Appeal No. 3643 Of 1998 | 29-02-2000
Advocate List
Bench
- HON'BLE JUSTICE S. N. PHUKAN
- HON'BLE JUSTICE S. R. BABU
Eq Citations
- JT 2000 (7) SC 378
- (2001) 9 SCC 300
- LQ/SC/2000/428
Head Note
Sales Tax and VAT — High Court — Remand to — When warranted — Held, High Court ought to have considered matter placed before it and not merely dispose of it by stating that question was concluded by finding of facts by Tribunal and so does not call for interference — Order made by High Court is cryptic and does not deal with conclusion of facts arising in case, legal inferences thereto in deciding case one way or other — Matter remitted to High Court for fresh consideration in accordance with law — Constitution of India, Art. 226
