This order will also dispose of Miscellaneous Civil Case No. 105 of 1952.

2. The assessee is a manufacturer of bidis, having his principal place of business at Kamptee in the Nagpur District. Being aggrieved by the order of the Board of Revenue passed on the 14th December, 1951, he applied to the Board under section 23(1) of the Central Provinces and Berar Sales Tax Act to refer to this Court for decision the several question of law arising out of that order. The Board of Revenue referred only one question of law relating to the inclusion of packing charges and dharmada in the sale price. That reference is Miscellaneous Civil Case No. 105 of 1952.

3. Being aggrieved by the order refusing to state the remaining questions of law, the assessee made an application to this Court under section 23(2) of the Act. That was Nemkumar v. Board of Revenue ([1953] 4 S.T.C. 327; I.L.R. 1953 Nag. 992). It was heard along with Miscellaneous Civil Case No. 105 of 1952. By an order dated the 17th April, 1953, the Board of Revenue wa asked to state sufficient facts to enable this Court to decide the question of law referred to this Court. This Court set aside the order of the Board refusing to s