MUDHOLKAR, J. - This is a reference by the President, Board of Revenue, Madhya Pradesh, under section 23(1) of the C.P. and Berar Sales Tax Act, 1947. The question which are referred to this Court, at the instance of the Commissioner of Sales Tax, are as follows :-

"(1) A dealer effects casual sales of certain goods, the like of which find no mention either in his application for registration or in the registration certificate granted to him, among goods ordinarily purchased by him for resale. They (goods sold) are used or second-hand goods forming his private property for which he has no further use. Also they have no connection with any of the businesses for which he is registered or is liable to be registered. Are these sales liable to be taxed under the Act ?

(2) Can plain glass sheets, such as are used for window panes and door panes, be regarded as 'glass-ware' for the purpose of item 14 of the original Schedule I to the Act ?"

2. A preliminary objection is taken to the reference on behalf of the non-applicant. It is to the effect that the reference ought to have been made not by a single Member of the Board of Revenue, as here, but by a Bench of two Members as provided