Judgment

UNTWALIA, J.:- In these two appeals by special leave a common question of law falls for our determination, hence, they have been heard together and are being disposed of by this judgment.

2. The Indian Aluminium Cables Ltd., appellant No. 1 in both the appeals has got its factory at Faridabad in the State of Haryana. It sells and supplies aluminium cables to several State Electricity Undertakings or Boards situated in the various States. In respect of the assessment year 1962-63, the Company raised a dispute that it was not liable to pay Central Sales Tax under the Central Sales Tax Act, 1956, as it claimed to be exempt from inter-State tax on the sales of its products to the various State Under-takings or Boards by reason of the provisions contained in Section 5 (2) (a) (iv) of the Punjab General Sales Tax Act, 1948 - hereinafter referred to as the Act. The Tribunal decided the matter in favour of the assessee Company but the High Court of Punjab and Haryana answered the Sales Tax Reference made at the instance of the Revenue against the assessee. The decision of the High Court is reported in The State v. Indian Aluminium Cable Ltd., Faridabad, (1974) 33 STC 152 (Punj). The