The judgment of the Court was delivered by

Dr. B. P. SARAF, J. - By this reference made under section 61(1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax Tribunal has referred the following questions of law to this Court for opinion at the instance of the Revenue :

(1) Whether on a true and proper interpretation of entry 33(2) of Schedule "C" of the Bombay Sales Tax Act, 1959 (as it stood prior to July 1, 1981) the Tribunal was correct in holding that the product "Paloma lime tea mix" (packed in a scaled container of 100 gms. net weight) sold by the present opponent under invoice No. Bom-1174 dated January 14, 1980, for Rs. 31.10 is not covered by the scope of entry C-33(2) but is covered by the residuary entry E-22 ?

(2) Whether the article would be covered under entry E-6 ?

2. On January 14, 1980, the assessee, M/s. Food Specialities Limited, filed an application before the Commissioner of Sales Tax, Maharashtra State, Bombay under section 52 of the Bombay Sales Tax Act, 1959 ("the Act") seeking determination of the correct rate of tax payable under the Act on the sales of its product "Paloma lime tea mix" (packed in sealed container of 100 gms. net weight