G.S.Singhvi and Ajay Kumar Mittal JJ.

1. In compliance of the direction given by this Court in S.T.C. Nos. 2 to 4 of 1989, decided on August 14, 1996, Sales Tax Tribunal-I, Haryana (for short, "the Tribunal") referred the following question of law:

Whether, on the facts and circumstances of the case, the transaction of despatch of goods, manufactured by the assessee under a contract, was only a stock transfer by the assessee to its depot/branch outside the State of Haryana or was an inter-State sale ?

2. The only point which arises for determination by this Court is whether the transaction involving despatch of goods by the dealer under a contract would amount to stock transfer by the dealer to its branches outside the State of Haryana or was in the nature of inter- State sale.

3. We have heard learned Counsel for the parties and have gone through the record.

4. The Tribunal, while deciding the appeal of the dealer, held that the claim of the dealer regarding transfer of goods manufactured by the dealer to suit the requirements of the particular dealers would amount to inter-State sale and was not a transaction which could be said to be a branch transfer. The findings recor