Judgment

KHANNA, J.:- This appeal by Special Leave by M/a Kelvinator of India Ltd. is directed against the judgment of Punjab & Haryana High Court whereby that court answered the following question referred to it by the Sales Tax Tribunal Haryana in favour of the department and against the appellant:

"whether on the facts and circumstances of the case, the agreement between M/s. Kelvinator of India (Assessee), M/s. Spencer & Co. Ltd., Messrs Blue Star Engineering Co., ant M/s. General Equipment Ltd., in pursuance of which the refrigerators manufactured by M/s. Kelvinator of India at Faridabad moved to Delhi were merely for distribution of goods between the principal and his agents or were agreements of sale between two parties?"

2. The matter relates to the assessment year l965-66, i. e. the period from April 1, 1965 to March 31, 1966. The appellant campany has a factory at Faridabad in Haryana. It manufactures refrigerators, deep freezers, compressors and other similar articles. The factory went into production in 1964. Its registered office and sales office are at 19A, Alipore Road, Delhi. The appellant has godowns in Delhi having full staff of godown keepers and clerks. The appella