The judgment of the Court was delivered by

MADON, J. - In each of these above five references under section 61(1) of the Bombay Sales Tax Act, 1959, the following question has been submitted to this Court for its determination :

"Whether on a true and proper interpretation of section 41(2) of the Bombay Sales Tax Act, 1959, read with the notifications issued thereunder, the Tribunal was justified in law in coming to the conclusion that a precise quantification of the tax is not possible thereunder and, therefore, that provision was unenforceable ?"

The facts which have given rise to these references are that the respondents are a registered dealer and have also been certified by the Commissioner of Sales Tax for the purposes of entry 39 to Notification No. STA. 1059-(iii)-G-1 dated 28th December, 1959, issued under section 41(1) of the said Act as registered dealers who manufacture cotton fabrics of the type mentioned in the said entry. The respondents, however, did not themselves manufacture in its ordinary sense, that is, did not make cloth themselves. The respondents' business consists of buying grey cloth in the market and then dyeing and printing it and thereafter sel