M/S ZUNAID ENTERPRISES vs STATE OF M.P..

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 based on the provisions of Sections 3, 5, 6, and 9(i) of the Act. The Court set aside the High Court's decision, reinforcing that the appellants must present their case to the assessing authority for proper adjudication.