Jawarhar Lal Gupta, J.

1. Does the printing of lottery tickets amount to the execution of a works contract? Is the State of Haryana competent to levy sales tax on "transfer of property in goods involved in the execution of a works contract" where the order for printing of lottery tickets has been placed by another State? These are the two primary questions that arise in the two review applications and the three Civil Writ Petitions that have been listed before this Bench.

2. M/s. Thomson Press (India) Pvt. Ltd. Faridabad, is a registered dealer under the Haryana General Sales Tax Act, 1973 (20 of 1973) and the Central Sales Tax Act, 1956. It is engaged in printing of books, periodicals, magazines, annual reports of the companies, brochures, folders and lottery tickets etc. The work undertaken by the petitioner involves use of advanced technology, sophisticated machinery and technically trained personnel. The petitioner is required to maintain a high degree of confidentiality to the satisfaction of its customers. The petitioner filed its sales tax returns. it claimed deduction of certain amounts on the ground that lottery tickets were exempt from the payment of sales tax. It