The judgment of the Court was delivered by

SUJATA MANOHAR, J. - The respondents, Messrs. Agarwal & Co., are resellers in tea, coffee and skimmed milk powder. For the period 1st April, 1975, to 31st March, 1976, the Sales Tax Officer subjected the sales of skimmed milk powder to tax rejecting the contention of the respondents that skimmed milk powder was covered by entry No. 36 of Schedule A to the Bombay Sales Tax Act, 1959, as then in force, and hence was exempt from the payment of sales tax. The Sales Tax Officer accordingly held that the sales of skimmed milk powder amounting to Rs. 24,593 were liable to be taxed. From this finding the respondents appealed before the Assistant Commissioner of Sales Tax. The appeal was dismissed. The respondents preferred a second appeal before the Tribunal. The respondents relied upon a decision of the Commissioner in the determination proceedings under section 52 of the Act in the case of Messrs. Vyas Corporation (DDQ-1171/164/B-2 dated 4th October, 1972) and the detailed discussion of facts and law in that decision. They also submitted that a subsequent decision of the Commissioner in determination proceedings in the case of Messrs. H