( 1 ) IN this reference under Section 21 (1) of the Bengal Finance (Sales Tax) Act, 1941, the following question has been referred to this court: whether, on a true and proper construction of item No. 2 of Schedule I of the Bengal Finance (Sales Tax) Act, 1941, as it stood before its amendment by West Bengal Act 14 of 1963, the word 'flour' occurring in the said item included 'barley powder' and as such barley powder was exempt from sales tax or whether barley powder was included in item No. 1 of the said schedule and taxable.

( 2 ) THE facts which give rise to the present reference have been fully set out in the statement of the case. The facts material for the purpose of this reference may be briefly stated. M/s. Atlantis (East Limited) was a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, having its Registration Certificate No. B. H/327b. In respect of the assessment for the 4th quarter ending on 31st October, 1959, the assessee raised the contention that the sum of Rs. 17,80,028 realised by the assessee from sale of barley powder in sealed containers should be exempted from tax as barley powder comes within flour mentioned in item No. 2 of the