G. C. Bharuka, J. - Pursuant to the directions of this Court the Commercial Taxes Tribunal, Bihar, Patna, has referred the following two questions for consideration to this Court :

"1. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the applicant was liable to pay special sales tax on the sale of fertilizers which it has purchased from the Fertilizer Corporation of India on account of non-production of declaration in form IXC and whether the requirement of production of declaration in form IXC is mandatory for grant of exemption ?

2. Whether under the admitted facts and circumstances of the case, the incidence of sales tax in respect of the amount of Rs. 2,60,43,960.04 being the amount recovered through fair price shop for supply to them under the order of the State Government of rice procured under the Bihar Essential Foodgrains Procurement Order, 1968, fell on the petitioner ?"

The proceedings relate to the financial year 1969-70. The Food Corporation of India, which is the assessee, is a Corporation established by the Central Government under section 3 of the Food Corporation Act, 1964. It is engaged in purchase and sale of