Narasimham, C. J.

1. As directed by this Court on the 16th September, 1966, the Bihar Sales Tax Tribunal stated the following case for the opinion of this Court under Sec.33 (3) of the Bihar Sales Tax Act, 1959 (hereinafter referred to as the Act) :

(1) Whether the order of the Tribunal to the effect that the turnover of Rs.51,137.50 representing sale of bran on consignment basis out of Bihar should be included in the taxable turnover of the petitioner in view of the second proviso to Sec.7 of the Bihar Sales Tax Act, 1959, and taxed at the rate applicable on account of sales in Bihar, is legally valid (2) Whether the order of the Tribunal rejecting the claim of rebate for the quarter ending 30th June, 1961, is in accordance with law ?

2. Question No. (2) may be taken up first. The petitioner-assessee claimed rebate under Sec.15 of the Act for the quarter ending 30th June, 1961. It was not denied that it paid the tax due before the 31st July, 1961 ; but the return was actually filed by it on the 1st August, 1961. The taxing authority held that, for the purpose of eligibility for rebate under Sec.15 of the Act, the assessee must fulfil two conditions, viz. , (1) the tax due