M/S.ZUNAID ENTERPRISES vs STATE OF CHHATTISGARH .

The Supreme Court held that the High Court erred in entertaining writ petitions under Articles 226/227 concerning the classification of sales as intra-state or inter-state under the Central Sales Tax Act and VAT Act. The Court emphasized that such determinations are mixed questions of fact and law that should be adjudicated by the assessing authority. Consequently, the Court set aside the High Court's orders and directed the appellants to file their returns with the assessing authority, which must adjudicate the matter in accordance with law.