S.S.Sandhawalia, J.

1. Whether the mere despatch of manufactured goods by a dealer to his branches outside the State of Haryana (whilst retaining both title and possession thereof) would come within the ambit of the phrase "disposes of the manufactured goods in any manner otherwise than by way of sale" as employed in Section 9(1)(a)(ii) of the Haryana General Sales Tax Act, 1973 , is the spinal question in this set of six civil writ petitions. In more specific terms, the validity of Notification No. S.O. 119/H.A. 20/73/Ss. 9 and 15/74 dated 19th July, 1974, issued under Section 9 (prior to its amendment by Act No. 11 of 1979) and Sub-section (1) of Section 15 of the Haryana General Sales Tax Act, 1973 , levying purchase tax on the despatch of such goods is strenuously challenged on the ground of the same being beyond the scope of the Act aforesaid.

2. Learned counsel for the parties agreed that the issues of law and fact being identical this judgment would govern all the six writ petitions. The factual matrix, which is broadly common may be taken from C.W.P. No. 1138 of 1982 (Messrs. Goodyear India Limited, Ballabgarh v. State of Haryana). The petitioner-company is a well-k