COMMISSIONER OF SALES TAX DELHI Vs. MOTORADES

JUDGEMENT

(1.) THE Sales Tax Appellate Tribunal, Delhi, has referred to this Court the following question of law : " Whether, on the facts and circumstances of the case, the learned Tribunal was justified in holding that the sales effected by the respondent-dealer of automobile parts to other State Governments were sales in the course of inter-State trade and commerce and D forms issued could be accepted ?"

(2.) THE facts as found by the Tribunal are that in respect to the year 1972-73 the dealer was carrying on the business of operating an automobile workshop and service station at Delhi. It also sold auto parts.