1. In this case the Board of Revenue has referred the following questions of law for the opinion of the High Court under Sec.25 of the Bihar Sales Tax Act, 1947:

"(1) Whether the assessee is entitled upon the facts and circumstances of the case, to a deduction of 30 per cent, over gross turnover under Rule 16 of the Bihar Sales Tax Rules with respect to articles supplied to several contractors when the assessee himself as not a contractor executing a contract within the meaning of Sec.2 (b) of the Bihar Sales Tax Act, 1947 ? and

(2) Whether the assessee is entitled upon the facts and circumstances of the case, to a deduction of Rs. 1,20,492-11-0 on account of sales transacted between the period 1st of July, 1947, to 30th September, 1948, in execution of contracts entered into prior to 1st of July, 1947, but not prior to lst of October, 1944, having regard to the amendment made by Act VI of 1949?"

On behalf of the opposite party, Messrs. Arthur Butler & Co. Limited, a preliminary objection is raised on the ground that the reference is incompetent it was submitted that the State of, Bihar made an application in revision to the Board of Revenue against the order of the Commiss