M/S MITSUBHISHI CORPORATION vs STATE OF KARNATAKA .

The Supreme Court held that the transaction in question must be determined as an interstate sale under Section 3(a) of the Central Sales Tax Act, 1956. The Court emphasized that the assessee must exhaust the appeal provisions under Section 20 of the Karnataka Sales Tax Act, 1957, before seeking judicial review. The Division Bench's interference with the Single Judge's order was deemed inappropriate, leading to the restoration of the Single Judge's directive for the assessee to file an appeal within four weeks, with the delay condoned.