Judgment

CHANDRACHUD, CJI.:- This appeal by certificate raises an interesting controversy between the sales tax authorities in the Union Territory of Delhi and those in Haryana, the question being as to which of the two authorities can asses respondent 1 to sales tax. One of the reliefs sought by respondent 1 is that until the sales tax authorities of the two territories settle their differences, no sale tax should be levied or recovered from it since, it does not know to whom to pay the tax. This controversy arises on the following facts.

2. Respondent 1 is a private limited company called K.G. Khosla & Co. (P.) Ltd, having its head office in the Union Territory of Delhi, at 1, Deshbandhu Gupta Road, New Delhi. The company carries on business in Air Compressors and garage equipment which it manufactures in its factory at Faridabad, which was formerly in the State of pubjab and is now a part of the State of Haryana.

3. For the purposes of sales tax, respondent 1 is registered as a dealer both in the Union territory of Delhi and in the State of Haryana. If filed returns of sales tax with the Sales Tax Authorities in Delhi, since, according to it, the sale of goods manufactured in the f