The judgment of the Court was delivered by

KANIA, J. - This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (referred to hereinafter as "the said Act"), wherein an interesting question as to the interpretation of the entry 58(2) of the Schedule C to the said Act as it stood at the relevant time, is involved. The reference is made at the instance of the Commissioner of Sales Tax, Maharashtra State. The question referred to us for determination in the reference is as follows :

"Whether on a proper and correct interpretation of entry 58(2) of Schedule C of the Bombay Sales Tax Act, 1959, the Tribunal was correct in holding that the sales of (i) seat covers in Bhor Rexine Special Imperial type in bamboo style padded with foam and (ii) covers with some special type Bhor Imperial Rexine for four doors, 2 centre pillars, 2 cowl pads and 1 rear glass shelf, effected by the respondents under their bill dated 16th January, 1973, to their customers for the customer's 'Fiat' make motor vehicle, fall under entry 22 of the Schedule E and not under entry 58(2) of Schedule C to the Act ?"

2. The relevant facts are as follows :

The respondents were the dealers register