Judgment G.S.Singhvi, J. 1. In this application filed under Section 42(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act"), the petitioner has prayed for issuance of a direction to the Haryana Tax Tribunal (for short, "the Tribunal") to refer the following questions of law for the opinion of this court: (i) Whether, in the facts and circumstances of the case, making available the facility to use the cranes and heavy vehicles by the contractors only on the works of the petitioner against realisation of service charges amounted to "transfer of right to use" thereof and as such constituted sale within the amended definition of the term sale ? (ii) Whether, in the facts and circumstances of the case, the supply of tender documents and application forms, which are priced documents to the contending contractors for submitting their quotations in response to the notice inviting tenders amounted to a sale and whether the petitioner was a dealer for the sale of such tender documents and application forms ? 2. The applicant is a company wholly owned by the Government of India. It is carrying on the business of manufacturing and trading in various types of fertilisers. The assessment for the year 1987-88 was finalised by the Assessing Officer on January 31, 1992 and an additional demand of Rs. 11,49,950 was created on various grounds including the alleged transfer of right to use of cranes and other equipment and the alleged sale of tender forms. The first appeal filed by the applicant was dismissed by the Joint Excise and Taxation Commissioner (Appeals), Ambala. The second appeal filed by it was dismissed by the Member, Sales Tax Tribunal, Haryana, vide his order dated August 17, 1994. The application filed under Section 42(1) of the Act for referring the aforementioned questions of law to this court, was dismissed by the Member, Sales Tax Tribunal vide his order dated April 22, 1999. 3. We have heard learned Counsel for the parties and perused the record. We have also gone through various judgments to which reference has been made in order dated January 7, 1999 passed by the Tribunal declining the applicants prayer for reference and the judgment of the Supreme Court in State of Andhra Pradesh v. Rashtriya Ispat Nigam Ltd. [2002] 126 STC 114. We have also gone through various judgments to which reference has been made in order dated January 7, 1999 passed by the Tribunal declining the applicants prayer for reference and the judgment of the Supreme Court in State of Andhra Pradesh v. Rashtriya Ispat Nigam Ltd. [2002] 126 STC 114. In our opinion, the questions of which determination has been sought by the applicant are substantial questions of law which need determination by this court. 4. Hence, the application is allowed. The Tribunal is directed to refer the aforementioned questions for the opinion of this court. The Tribunal shall submit a statement of case and remit the records to this court.