SANTOSH DUGGAL, J.

This sales tax reference has been made by the Appellate Tribunal, Sales Tax, Delhi, at the instance of the assessee, M/s. Televista Electronics (P) Ltd., Okhla Industrial Estate, New Delhi. The questions that have been referred for the opinion of this Court pertain to the assessment year 1974-75, and are as follows :

1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that television sets were covered by entry No. 4 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that T.V. cabinets, decorative panel, turn knobs, printed circuit boards and boards were component parts and accessories of "wireless reception instruments and apparatus" within the meaning of these terms in entry No. 4 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi ?

The dispute primarily is as to the rate of sales tax, chargeable in respect to one category of finished goods marketed by the assessee, namely, television sets, the assessee being engaged in th