ABHYANKAR, J. - This order will dispose of all these references. The Sales Tax Tribunal has referred to the High Court the following question for determination :-

"Whether in the facts and circumstances of the case the applicant is a dealer within the meaning of section 2(11) of the Bombay Sales Tax Act, 1959 ?"

The applicants in these cases are motion picture producers. Applications were made on behalf of these motion picture producers separately under section 52 of the Bombay Sales Tax Act, 1959, asking for the determination of the question as to whether they were dealers under the said Act and whether they were liable for registration under that Act.

According to the statement of the case, the applicants as motion picture producers do not sell cinematograph pictures which they produce, but they give away the pictures under certain financial arrangements, and a specimen agreement in respect of such arrangements has been placed on record. The ownership in the motion picture, or the him as it is called, is retained by the applicants themselves, including the copyright. The applicants buy raw films in the required quantities for the purpose of producing motion pictures and