N.N. GOSWAMY, J.

This judgment and order will also dispose of Sales Tax Reference No. 3 of 1978. In these two sales tax references, at the instance of the Commissioner of Sales Tax, Delhi, the following common question of law has been referred to this Court for opinion :

"Whether, on the facts and in the circumstances of the case, the learned Additional District Judge was justified in directing that calcium carbide, oxygen gas, electrodes and acetylene gas be included in the certificate of registration of the dealer for purposes of section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi ?"

The relevant facts are that the assessee is a registered dealer and carries on the business of manufacturing iron chains and bolts. The assessee moved an application on 1st December, 1973, to the Sales Tax Officer for addition of the following items in columns 3(a) and 3(b) of the certificate of registration issued under the Bengal Finance (Sales Tax) Act, 1941, as then extended to the Union Territory of Delhi (hereinafter referred to as the local Act), and the Central Sales Tax Act, 1956, w.e.f. 15th November, 1973, for the purpo