1978 (7) TMI 227

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing the Sales Tax Tribunal, Haryana, to draw a statement of the case and to refer the following question of law for determination of this Court: "Whether, on the facts and in the circumstances of the case, the goods of the value of Rs. 1,42,457.45 transferred from the branch office to the head office at Delhi could be deemed to be inter-State sales within the meaning of section 3(a) of the Centr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d on a judgment of this Court in South Punjab Electricity Corporation Ltd. v. State of Haryana1972 R.L.R. 108. After hearing the learned counsel for the parties, we are of the view that there is considerable force in the contention of the learned counsel for the petitioner which finds full support from the judgment in South Punjab Electricity Corporation's case(1). It may be observed that Mr. Naub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X