The Sales Tax Appellate Tribunal has referred the following two questions for our opinion :

"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the 'burfee' as sold by the dealer was not 'milk product' as specified under entry 12 of the Second Schedule of the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and its sale was not exempted from payment of sales tax ?

2. Whether, on the facts and in the circumstances, the Appellate Tribunal was justified in holding that 'muthri' prepared and sold by the dealer was not 'bread' under entry 3 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and was not exempt from payment of sales tax ?"

According to the statement of the case, the appellant carries on the business of halwai and deals in sweetmeats including burfee and namkeen including muthri, etc.

The dealer claimed that burfee was a milk product and was exempt under entry 12 of the Second Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and muthri