Arun Mishra J.

1. The question for consideration in these writ petitions is whether the sale could be said to be inter-State sale.

2. In some of the writ petitions, the Petitioners are based in Madhya Pradesh. They are also holding the export licence and they are the dealer registered under the provisions of the M. P. Commercial Tax Act/VAT Act.

3. The Petitioners/purchasers are based at Gujarat or some other State in Writ Petition Nos. 16782 of 2007, 16783 of 2007, 16785 of 2007, 16787 of 2007, 16788 of 2007, 16790 of 2007, 8996 of 2010, 2054 of 2008, 7018 of 2009, 2052 of 2008, 2053 of 2008.

4. It is averred in Writ Petition No. 12790 of 2008 that the Petitioners are registered dealers in Madhya Pradesh and they purchased tendu leaves (tendupatta) sold by the M. P. State Minor Forest Product (Trading and Development) Cooperative Federation Limited (hereinafter referred to as, "the Federation"). They are also registered under the M. P. Tendupatta Vyapar Viniyaman Regulation, 1966 to sell tendu leaves in other States in the course of inter-State trade and commerce after paying the prescribed registration fee. They are also registered as exporters and they are required to sell tend