Judgment

HEGDE, J.: This is an appeal by special leave. It arises from the judgment of the High Court of Patna in a Reference under S. 25 (3) of the Bihar Sales Tax Act, 1947. That reference was called for by the High Court at the instance of the assessee company (the respondent herein). The questions referred for the opinion of the High Court by the Board of Revenue were:

"(1). With regard to the sales which took place in the period from 1st of April, 1955, to the 6th September 1955, whether the assessee is entitled, upon the facts found by the Board of Revenue with regard to these categories of sales, to exemption from liability under the Bihar Sales Tax Act because of the provision of Article 286 (l) (a) of the Constitution as it stood at the relevant date read with the explanation to that article.

(2) With regard to the sales which took place in the period from 7th September, 1955 to 31st March, 1956 whether the assessee is entitled, upon the facts found by the Board of Revenue with regard to these categories of sales, to exemption from liability under the Bihar Sales Tax Act on the ground that the sales took place in the course of inter-State trade or commerce under Art. 286 (2)