G. C. Bharuka, J.

1. These five references under Sec.33 (1) of the bihar Sales Tax Ordinance, 1979 (hereinafter referred to as the Ordinance)have been made by the Commercial Taxes Tribunal seeking opinion of this court on the following Questions of law.

(1) Whether on the facts and in the circumstances of the case the tribunal is right in holding that the sales resulting in delivery to customers in West Bengal by the petitioners vans were sales that occasioned the movement of materials from one State to another (2) Whether on the facts and in the circumstances of the case the tribunal was correct in drawing adverse inference against the petitioner (3) Whether on the facts and in the circumstances of the case, the tribunal was justified in holding the petitioner liable to pay tax in Bihar on the concerned transactions holding them to be inter-state sales after spelling out a case of deemed contract between the parties on the basis of adverse inference drawn by it against the petitioner ?

2. All the live references in hand relate to the same assessee giving rise to the above common questions of law under identical facts for the periods 1966-67, 1967-68, 1968-69, 1969-70 and 1