The Judgment of the Court was delivered by

KANIA, J. - There are four references under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), made at the instance of the Commissioner of Sales Tax. The question which has been referred to us for out determination in this references is as follows :

"Whether the Tribunal erred in holding that the coloured matches known as Bengal light matches sold by the respondent are covered by entry 22 of Schedule E to the Bombay Sales Tax Act, 1959 ?"

The assessment periods to which these references relates are 1st April, 1960, to 31st March, 1961, 1s April, 1961, to 31st March, 1962, 1st April, 1962, to 31st March, 1963, and 1st April, 1963, to 31st March, 1964, respectively.

The facts giving rise to these references are as follows : The respondent-firm is registered as a dealer under the said Act and deals in matches including safety matches and coloured matches known as Bengal light matches. The dispute in these references relates to the tax to be levied on the sales of Bengal light matches by the respondent. The Sales Tax Officer, who assessed the respondent, held that these Bengal light matches we