ABHYANKAR, J. - This is a reference at the instance of the assessee made by the Sales Tax Tribunal under section 23(1) of the C.P. and Berar Sales Tax Act.

The question that is referred is as follows :-

"Whether the view of the Tribunal that glass sheets fall under entry No. 15 of Schedule I, Part I, to the C.P. and Berar Sales Tax Act, 1947, is justified in law."

The assessee does the business of dealing in glass sheets, photo-frames and pictures. The Sales Tax Officer assessed his turnover for glass sheets at the rate of 7 per cent. holding that this item was covered under "glass-wares" falling under item No. 15 in the First Schedule of the C.P. and Berar Sales Tax Act, 1947. The chargeable accounting period for which the turnover was determined is from 3rd November, 1956, to 23rd October, 1957. The assessment order was passed on 28th October, 1959. Against this order the assessee preferred a first appeal before the Assistant Commissioner of Sales Tax (Appeals), Eastern Division, Range I. His contention before the first appellate authority was that glass sheets were not subject to sales tax at the rate of 7 per cent. of the glass-ware. The first appellate authority rejec