M/S Zunaid Enterprises & Ors vs State Of M.P.& Ors

The Supreme Court held that the High Court erred in entertaining writ petitions under Article 226 regarding the classification of sales as inter-state or intra-state under the Madhya Pradesh Commercial Taxes Act and the Central Sales Tax Act, 1956. The Court emphasized that such determinations are factual inquiries that should be resolved by the Assessing Authority, referencing Sections 3, 5, 6, and 9(i) of the Act. Consequently, the appeals were allowed, directing the appellants to present their case before the Assessing Authority for appropriate adjudication.