- (1.) These are three petitions, G.S.T. Case Nos. 2 and 4 of 1970 respectively pertaining to the assessment years 1964-65 and G.S.T Case.No.3 of 1970 pertaining to assessment years 1965-66 under Section 22 (2) (b) of the Punjab General Sales Tax Act, 1948 as extended to the State Haryana, hereinafter called 'the State Act, filed by the South Panjab Electricity Corporation Limited against the State Haryana for issue of writ of mandamus directing the Sales Tax Tribunal, Haryana to draw up statements of cases and to refer the following four questions of law in G.S.T. cases Nos. 2 and 4 of 1970 and question nos. (1), (11) and (iv) on G.G.T. cases No. 3 of 1970 for determination by the High Court :- "(i) Whether the findings arrived at by the Tribu nal are based on evidence on the record of the case and are correct (ii) Whether in declining the case, the Tribunal was justified in taking into consideration extraneous circumstances and basing its decision thereon (iii) Whether on the facts and in the circumstances of the case, the Tribunal has correctly construed the general terms and condition of the contract entered into by the Delhi Sales Tax Office with the purchaser (iv) Whether on the facts and in the circumstances of the case, the sales effected by the Delhi Sales Office amounting to Rs. 22,72.399.63 could be considered as inter-State sales qua the State of Haryana and taxed as such -
(2.) The facts are indentical in all the three petitions. The facts set out hereinafter are in G.S.T. No. 2 of 1970.
(3.) The petitioner is public limited company. It has sales office and godowns both at Rohtak and at Delhi. It c.arries on bussiness of manufacture and sale of cotton yarn. It has its factory at Rohtak. The company is a registered dealer both under the State Act the Central Sales Tax Act, 1956 .;