B.N. KIRPAL, J.

In respect of the assessment years 1966-67 and 1967-68, the Sales Tax Appellate Tribunal, Delhi, has referred the following questions of law to this Court :

"Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner was justified in holding that the fuel injection pump and its spare parts dealt with by the applicant was covered under entry 1 of the First Schedule appended to the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi and was liable to tax at 10 per cent under that Act and not at 5 per cent as claimed by the applicant, and at the rate of 3 per cent under the Central Sales Tax Act, 1956, and not 1 per cent as mentioned in Notification No. S.R.O. 2717 dated 23rd August, 1957 ?"

2. Briefly stated the facts, as per the statement of case, are that the assessee is a registered dealer which is engaged in the business of selling motor parts, tractor parts, tractors and agricultural implements. During the year 1966-67, the assessee had sold fuel injection pumps and their spare parts and the same were, as per the assessee, covered by the item of general machinery and it was liable to p