TAMBE, J. - On an application by the dealers under section 34 of the Bombay Sales Tax Act (III of 1953) the Sales Tax Tribunal, Bombay, drew up a statement of the case, and has referred to us the following question of law :

"Whether the plant sold by the applicants (dealers) to the Kolaba Land and Mill Co., Ltd., is covered by item No. 69 of Schedule B to the Bombay Sales Tax Act, 1953 ?"

The facts giving rise to this reference are briefly these : The dealers Messrs Star Trading Co. (Private) Ltd., deal in articles of mill, gin stores and textile machinery. During the period of assessment, they sold a cooling plant for Rs. 20,000 to the Kolaba Land and Mill Co. Ltd. They have been assessed to sales tax on the said sale at the rate of one anna per rupee under item No. 69 of Schedule B of the Act of 1953. Item No. 69 of Schedule B is in the following terms :-

---------------------------------------------------------------- "Srl. Description Rate of Rate of Rate of No. of goods. sales tax. general tax. purchase tax. ----------------------------------------------------------------

69 Refrigerators Seven naye Three naye Seven naye a