The judgment of the Court was delivered by

MADON, J. - These are two references under section 34(1) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as "the Bombay Act"), in which a common question of law is involved. These references first reached hearing before this High Court on 2nd November, 1968, when, after considerable debate on both sides, it was realized by the parties concerned that it was not possible to dispose of the references on the basis of the statement of the case drawn up by the Tribunal, as it did not acquaint the court either with the facts of the case or the contentions of law advanced on both sides. Accordingly, the parties arrived at an agreement that a fresh statement of the case should be called for from the Tribunal under section 34(4) of the Bombay Act on the basis of the materials which might be placed before it. Accordingly, with the consent of the parties the Division Bench directed that both the parties should be allowed to file the original documents which were produced or which were available to the Sales Tax Officer or the certified copies or agreed copies thereof to enable the Tribunal to draw up a proper statement of the case.