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D.K. Mahajan J.

1. The Sales Tax Tribunal, Haryana, by its order dated 10th August, 1970, referred the following question of law for the opinion of this court :

Whether on the facts and circumstances of the case, the agreement between M/s, Kelvinator of India (assessee) and M/s. Spencer & Co. Ltd., M/s. Blue Star Engineering Co. and M/s. General Equipment Ltd., in pursuance of which the refrigerators manufactured by M/s. Kelvinator of India at Faridabad moved to Delhi were merely for distribution of goods between the principal and his agents or were agreements of sale between two parties ?

10. The second affidavit is of V.A. Rao of Spencer and Co. Ltd. The relevant paragraph in his affidavit is reproduced below :

2. That we select the pieces of refrigerators lying in the godowns of Kelvinator of India Ltd., Delhi and if on inspection, we find the pieces of refrigerators suiting to our requirements, we place specific orders on Kelvinator of India Ltd,, Delhi, to supply us the goods.

11. The aforesaid paragraph occurs in the other affidavits of Rajinder Nath Seth of Blue Star Engineering Company Ltd. and Mrs. Usha Batra of General Equipment Merchants Ltd.

21. The review application was disposed of by the Tribunal by its order dated 24th November, 1969, in the following terms:

In that case, the appeal of the applicant, M/s. Kelvinator of India Limited, Faridabad, was dismissed by the impugned order on the main ground that the agency contracts entered into by this firm with certain other dealers, namely, M/s. Spencer & Co. Ltd., M/s. Blue Star Engineering Co. (Bombay) Pvt. Ltd. and M/s. General Equipment Merchants Ltd., were in fact as well as in law contracts of sale and, therefore, the transactions between M/s. Kelvinator of India Ltd. and these firms were interState sales liable to tax under Section 9(3) of the Central Sales Tax Act, 1956. M/s. Kelvinator of India Ltd. in this application have moved for the review of that order on the ground that, while interpreting these contracts, I omitted to take into account certain points of evidence which were brought up during arguments but which did not find mention therein. The first point is that the contracts were entered into in the first instance in respect of refrigerators of 10.1 cu. ft. size, but later the company started manufacturing other sizes which were also sold in a similar manner to the three purchasing firms. The second point is that according to these contracts, the purchase orders were placed by the three purchasing firms after the goods reached the head office of M/s. Kelvinator at Delhi. A perusal of the impugned order shows that these points are merely variation of the arguments that were advanced and that have been duly dealt with. The facts that the prices were not settled for individual machines and that deliveries are made through indents received from the purchasing dealers in the head office of Kelvinators at Delhi were duly considered and stand disposed of. The application is obviously misconceived and is dismissed.

23. By its order dated 24th November, 1969, the Tribunal referred the following question of law :

Whether on the facts and circumstances of the case, the agreement between M/s. Kelvinator of India (the assessee) and M/s. Spencer & Co. Ltd., M/s. Blue Star Engineering Co. (Bombay) Private Ltd. and M/s. General Equipment Merchants Ltd., in pursuance of which the refrigerators manufactured by M/s. Kelvinator of India at Faridabad moved to Delhi were merely for distribution of goods between a principal and his agents or were agreements of sale between the parties.