The judgment of the Court was delivered by

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

"Whether, on the facts and circumstances of this case and on a true and proper interpretation of entry 24(2) of Schedule C, was the Tribunal correct in law in holding that 'filter paper' is covered by that entry but is not covered by the residuary entry 22 of Schedule E ?"

2. The assessee is a dealer under the Bombay Sales Tax Act, 1959 ("the Act"). It deals in scientific equipment and filter paper. By an application dated March 23, 1977, the assessee applied to the Commissioner of Sales Tax under section 52(1)(e) of the Act for determination of the rate of tax payable under the Act on sales of filter paper. According to the assessee, filter paper sold by it was paper falling under entry 24(2) of Schedule "C" to the Act which covered paper of all kinds, including sand paper, straw boards, card board and duplex and triplex boards. The Commissioner did not agree with the as