- (1.) This order will dispose of S.T.C. Nos. 4 and 5 of 1996. The facts have been extracted from S.T.C. No. 5 of 1996.
(2.) This is a petition under Section 42 of the Haryana General Sales Tax Act, 1973 (for short, "the State Act"), seeking a direction to the Sales Tax Tribunal, Haryana (for short, "the Tribunal") for referring following questions of law for opinion of this Court arising out of its order passed in S.T.A. No. 684 of 1991-92 and S.T.A. No. 318 of 1992-93 in respect of assessment years 1981-82 and 1982-83: (a) Whether the transactions in question could be treated as inter-State sale merely because the assessee had mentioned the address of the purchasing dealer that of Delhi and that fact was incorporated in the sale invoice? (b) Whether the reviewing authority could decide the matter at its own level without examining the evidence in question? (c) Whether the movement of goods did take place in pursuance of any contract of sale or not? (d) Whether once the delivery is given to a party within the State of Haryana and its payment received in Haryana, the obligation of the selling dealer is over or not? (e) Whether the case was a case which required to be remanded back for permitting the assessee to lead evidence and more so when the Tribunal had remanded the case and given opportunity for furnishing 'C certificates? (f) Whether the Tribunal can fix a short time span for production of 'C certificates? and (g) Whether in the facts and circumstances of the case, when the grounds taken in (i) to (v) above while deciding the matter, were not taken into consideration, would entitle the assessee to claim rectification?
(3.) Case of the assessee is that it is engaged in manufacturing and selling of iron and steel products and during the assessment year 1981-82, it made certain sales at Faridabad which were shown in the return filed as intrastate sales which were accordingly assessed by the assessing authority vide assessment order dated March 26, 1985, annexure PI.;