SALES TAX OFFICER, JODHPUR AND ANOTHER vs M/S. SHIV RATAN G. MOHATTA

The Supreme Court held that the High Court erred in deciding disputed questions of fact regarding the applicability of Article 286(1)(b) of the Constitution, which exempts certain sales from sales tax if they occur in the course of import. The Court emphasized that the Sales Tax Officer had not addressed the jurisdictional question raised by the assessee, necessitating a remand rather than a decision on the merits. The appeal was allowed, and the High Court's order was quashed, reinforcing the need to exhaust statutory remedies under the Rajasthan Sales Tax Act before invoking Article 226.