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2000 Supreme(SC) 455
2000(6) Supreme 382
SUPREME COURT OF INDIA
S. Rajendra Babu & S.N. Phukan, JJ.
The Commissioner, Sales Tax, U.P., Lucknow -Appellant
versus
M/s. Prag Ice & Oil Mills -Respondent
Civil Appeal No. 3643 of 1998
Decided on 29-2-2000
Headnote:Uttar Pradesh General Sales Tax Act, 1948-Inter-state sales or intra-state sales-High Court disposing of case stating that question concluded by finding of facts by Tribunal-Order cryptic-Did not deal with conclusion of facts and legal inference thereto deciding case one way or other-Matter remitted back to High Court for fresh consideration. (Para 2)
ORDER
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 it of by stating that the question was concluded by finding of facts by the Tribunal and so does not call for interference.
2. The order made by the High Court is cryptic and does not deal with the conclusion of facts arising in the case and 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.
(C.R.) Appeal allowed.
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