Commissioner, Sales Tax vs Prag Ice & Oil Mills

The Supreme Court held that the High Court failed to adequately examine whether a sale was inter-state or intra-state, which involves legal inferences from factual findings. The Court criticized the High Court's cryptic order and its reliance on the Tribunal's findings without proper legal analysis. Consequently, the Supreme Court set aside the High Court's order and remitted the matter for fresh consideration, allowing the appeal without costs.