VIMADALAL, J. - The question that arises in tills reference is as follows :-

"Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in coming to the conclusion that radio cabinets and loudspeaker cabinets are covered by the residuary entry No. 22 of Schedule E, and that they do not fall within the scope of entry No. 65 of Schedule C to the Bombay Sales Tax Act, 1959."

The respondents sought the determination of the question stated above for the purpose of finding out the rate of tax that would be attracted on the sale of radio cabinets and loudspeaker cabinets in which they deal. It may at the outset be mentioned that the respondents are not radio dealers as such, but their business is that of making cabinets for radios and loudspeakers. The Commissioner of Sales Tax came to the conclusion that radio cabinets and loudspeaker cabinets would fall under entry No. 65 of Schedule C, and he answered the question accordingly. On appeal to the Sales Tax Tribunal, that decision was reversed, and it was held that radio cabinets and loudspeaker cabinets are not covered by the said entry No. 65 of Schedule C, and, therefore fall within the genera