Hon’ble Surya Prakash Kesarwani, J.—Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondents.

2. Sri Praveen Kumar, learned counsel for the petitioner submits that the Circular No. 1251, dated 5.10.1993 issued by the Commissioner of Sales Tax, U.P. Lucknow expressing the view that timber sold through auction by the forest corporation is an intrastate sale and not inter-state sale is violative of the provisions of Section 3 of the Central Sales Tax Act, 1956 (hereinafter referred to as the “Act”).

3. Elaborating his submissions he urged that if the ingredients of Section 3 of the Act is satisfied then even in case of auction the sale would be inter-state sale and not the intra-state sale. He further submits that the purchases made by the petitioner is an inter-state sale and, therefore, a direction in the nature of mandamus may be issued to the respondent No. 5 to accept Form-C from the petitioner against the auction purchases of timber by the petitioner. He submits that the amount of value added tax realized by the respondent No. 5 from the petitioner is refundable, inasmuch as the auction sale in questi