(1.) This order shall dispose of two petitions bearing S.T.C. Nos. 17 and 19 of 1992. For the sake of convenience, facts are being taken from S.T.C. No. 19 of 1992.
(2.) This is a petition under Section 42(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act") seeking a direction to the Sales Tax Tribunal, Chandigarh (now known as Haryana Tax Tribunal) to refer the following questions of law to this court for opinion:
(3.) However, at the time of hearing the counsel for the petitioner pressed only questions at serial Nos. (iii) and (iv), which are now being considered.