2004 (10) TMI 562

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.... 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 in....

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.... that the goods were manufactured to suit the requirements of particular dealers as the name of the purchasing company was perforated on the back of the products. Therefore, the judgment in the case reported as Union of India v. K.G. Khosla and Co. Ltd. [1979] 43 STC 457 (SC) would be applicable. It was held in that case that the goods conforming to agreed specification having been manufactured at....

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....he factory was situated. The judgment of the Madras High Court reported as Indian Duplicators Ltd. v. State of Tamil Nadu [1984] 57 STC 263, relied upon by the counsel for the appellant, is not applicable as in that case, the duplicating ink was not a commodity which was specifically manufactured for use by the customer and this was a consideration which weighed with the division Bench in reversin....