V. K. BALI, J. - The question that has been referred to by Shri A. Banerjee, Member, Sales Tax Tribunal, Haryana in S.T.M. No. 109 of 1986-87 reads thus :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in setting aside the order of the Additional Excise and Taxation Commissioner-II dated December 12, 1983 passed under section 40 of the Haryana General Sales Tax Act 1973 ?"

2. Brief facts giving rise to the question formulated by the Tribunal for our opinion need a necessary mention. M/s. Free Wheels (India) Limited, Faridabad, was subjected to tax to the tune of Rs. 5,79,211.00 for the year 1970-71 on the transaction which was treated as inter-State sales by the Assessing Authority. It challenged the aforesaid assessment by way of an appeal before the Deputy Excise and Taxation Commissioner who vide his order dated 5th of January, 1979, held that the transactions involved were exempt from payment of tax in terms of rule 29(v) of the Punjab General Sales Tax Rules, 1949 by relying upon the judgment of the Tribunal dated November 21, 1977, in case of M/s. Liberty Footwear Co., Karnal. The Additional Excise and Taxation Commissioner-II, Ha